Oklahoma § 68-705 - Additional tax
Full text of Oklahoma Oklahoma Statutes § 68-705 — Additional tax, with citation guidance and answers to common questions.
§ 68-705. Additional tax
(a) There is hereby levied and imposed an excise tax of one
($0.01) cent per gallon on the use, within the meanings of the word
"use" as defined in this act, of all special fuels delivered in this
state into the fuel supply tank or tanks of motor vehicles. The
delivery or placing of special fuel into the fuel supply tank or
tanks of motor vehicles for use in whole or in part for power to
propel such vehicles on the public highways shall constitute and is
hereby declared to be the taxable incidence of this levy.
(b) An excise tax of one ($0.01) cent per gallon is also levied,
in consideration of the use of the highways of this state, on the
use of all special fuels imported into Oklahoma in the fuel supply
tank or tanks of motor vehicles and used to propel said motor
vehicles for commercial purposes, public or private, or for
transportation for hire or compensation, on the public highways of
this state, which tax shall be measured and determined by the number
of gallons of such imported special fuels actually used in Oklahoma.
Laws 1953, p. 331, § 5; Laws 1955, p. 388, § 1; Laws 1965, c. 215, §
1.
Frequently Asked Questions About Oklahoma § 68-705
What does Oklahoma Statutes § 68-705 cover?
Section 68-705 ("Additional tax") 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 § 68-705?
A common citation format is "Oklahoma Statutes § 68-705" (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 § 68-705 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.