Oklahoma § 68-615 - Tax credit on gasoline or diesel fuel consumed outside

§ 68-615. Tax credit on gasoline or diesel fuel consumed outside

state - Application and procedure.

Any person licensed under the Motor Fuel/Diesel Fuel Importer

for Use Law shall be entitled to a credit equivalent to the tax rate

per gallon on all gasoline or diesel fuel upon which the Oklahoma

gasoline or diesel fuel tax has been paid and which has thereafter

been consumed in motor vehicles outside this state. When the amount

Oklahoma Statutes - Title 68. Revenue and Taxation

of credit provided in this section to which the person is entitled

for any calendar quarter exceeds the amount of tax for which such

person is liable for gasoline or diesel fuel consumed in Oklahoma in

such vehicles during the same quarter, such excess shall, under

rules promulgated by the Corporation Commission, be allowed as a

credit if used within twenty-four (24) months from the first day of

any calendar quarter against the tax for which such person would be

otherwise liable for any of the succeeding quarters; or, upon claim

filed with the Commission within twenty-four (24) months from the

first day of any calendar quarter in which the gasoline or diesel

fuel was used, such excess, less one and seven-tenths percent (1.7%)

of gasoline tax levied and two percent (2%) of diesel fuel tax

levied pursuant to Section 500.4 of this title, may be refunded.

Application for refund must be supported by evidence of the mileage

traveled and the gallonage consumed and satisfactory evidence of the

tax-paid purchases. Refund vouchers shall be paid from current

collections derived from the tax levied under which the tax refund

claims have been allowed, and a portion of such current collections

as are necessary to pay such refund is hereby appropriated.

Added by Laws 1968, c. 79, § 1, emerg. eff. March 26, 1968. Amended

by Laws 1978, c. 220, § 42, eff. Jan. 1, 1979; Laws 1988, c. 14, §

9, eff. July 1, 1988; Laws 1997, c. 284, § 11, eff. July 1, 1997;

Laws 2006, c. 238, § 19, emerg. eff. June 6, 2006.