Oklahoma § 68-613
Full text of Oklahoma Oklahoma Statutes § 68-613, with citation guidance and answers to common questions.
§ 68-613.
Discontinuance of operations.
Oklahoma Statutes - Title 68. Revenue and Taxation
(a) Whenever any person to whom a Motor Fuel/Diesel Fuel
Importer for Use License has been issued ceases doing business or
discontinues all operations in Oklahoma subject to the tax levied by
this article, such person must notify the Corporation Commission in
writing of said fact within fifteen (15) days after such
discontinuance and surrender such license together with all Motor
Fuel/Diesel Fuel Importer for Use Licenses issued. All tax,
penalties and interest levied by this article due from such person
at the time of such discontinuance, shall become due and payable
concurrently with such discontinuance, and such person must make a
report and pay all such tax, interest and penalties at the time his
license is surrendered.
(b) Any person willfully violating any of the provisions of this
section shall be guilty of a misdemeanor and shall, upon conviction
thereof, be punished by a fine of not more than One Thousand Dollars
($1,000.00), or be sentenced to imprisonment in the county jail for
not more than one (1) year or both. Venue for prosecution arising
under this section shall be in the district court of any county in
which such person resides, or, if such person is not a resident of
this state, any county in which such person uses the highways of
this state or maintains an established place of business.
Added by Laws 1963, c. 363, § 2, eff. July 1, 1963. Renumbered by §
6-613 of this title by Laws 1965, c. 215, § 2. Amended by Laws
1978, c. 220, § 40, eff. Jan. 1, 1979; Laws 2006, c. 238, § 18,
emerg. eff. June 6, 2006.
Frequently Asked Questions About Oklahoma § 68-613
What does Oklahoma Statutes § 68-613 cover?
Section 68-613 is part of the Oklahoma Statutes, the codified statutory law of Oklahoma. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Oklahoma § 68-613?
A common citation format is "Oklahoma Statutes § 68-613" (Oklahoma). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Oklahoma law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Oklahoma official source linked on this page or consult a licensed Oklahoma attorney.
How does Oklahoma § 68-613 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Oklahoma can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Oklahoma.