Oklahoma § 68-609 - Reports and payments to Commission - Delinquent payments

§ 68-609. Reports and payments to Commission - Delinquent payments

A. Every person licensed under this article shall make and

transmit to the Corporation Commission on or before the last day of

April, July, October, and January of each year, upon a form

prescribed and furnished by the Commission, a verified quarterly

report, showing the total miles traveled, miles traveled in Oklahoma

by each motor vehicle, the total gallonage of motor fuel or diesel

fuel consumed, the number of gallons of motor fuel or diesel fuel

purchased or received in this state, the date of each purchase or

receipt, the name and address of the seller, the delivery invoice

number of each purchase or receipt, and the number of gallons of

motor fuel or diesel fuel imported into and used in this state. The

report must also include the amount of motor fuel or diesel fuel on

hand at the beginning and close of the period as shown by the

physical inventory taken on that date (those dates), if storage is

maintained, and a complete record of all receipts and withdrawals

into and from said storage.

The number of gallons of motor fuel or diesel fuel shown to have

been purchased or received in Oklahoma on which the tax levied by

the Motor Fuel Tax Code has been paid to this state shall be

deducted from the total number of gallons of motor fuel or diesel

fuel used by such person in Oklahoma to determine the number of

gallons of motor fuel or diesel fuel upon which the tax levied by

this article is to be computed and paid.

Every person licensed under this article who travels less than

ten thousand (10,000) miles per year in Oklahoma may, at the option

of the Commission, file an annual report in lieu of filing the

quarterly report.

B. Every person at the time of filing each quarterly report

shall pay to the Commission the full amount of tax due for the

Oklahoma Statutes - Title 68. Revenue and Taxation

preceding quarter at the rate provided for in this article. Such

tax is due and payable on the first day of the succeeding quarter

for which the report is filed, and if not paid, is delinquent from

and after the twentieth day of such month. When any person shall

fail to submit to the Commission any report required hereunder

within thirty (30) days from the date it is required to be filed,

the Commission shall assess, in addition to the penalties and

interest provided for in Section 217 of this title, a penalty of not

less than Five Dollars ($5.00) for the first offense and not less

than Five Dollars ($5.00) for each subsequent offense.

C. The Motor Fuel/Diesel Fuel Importer for Use License of any

person who is delinquent in the payment of tax levied by this

article may be canceled by the Commission in the manner provided by

law.

Added by Laws 1963, c. 363, § 2, eff. July 1, 1963. Renumbered from

§ 6-609 of this title by Laws 1965, c. 215, § 2. Amended by Laws

1978, c. 220, § 36, eff. Jan. 1, 1979; Laws 1988, c. 14, § 8, eff.

July 1, 1988; Laws 1997, c. 284, § 10, eff. July 1, 1997; Laws 2006,

c. 238, § 15, emerg. eff. June 6, 2006.