Oklahoma § 68-707 - Determination of tax on mileage basis - Levies by
Full text of Oklahoma Oklahoma Statutes § 68-707 — Determination of tax on mileage basis - Levies by, with citation guidance and answers to common questions.
§ 68-707. Determination of tax on mileage basis - Levies by
political subdivisions prohibited.
In the event the tax herein imposed on special fuels imported
into this state in the fuel supply tanks of motor vehicles and the
tax on special fuels used in motor vehicles owned and operated by
licensed special fuel dealers or other persons acting as special
fuel users can be more accurately determined on a mileage basis,
that is, by determining and using the total number of miles traveled
in Oklahoma and the total gallons of fuel consumed, or in case it is
more practicable to so determine the tax, the Tax Commission is
authorized to approve and accept such basis.
No city, town, county or other subdivision of the state shall
levy or collect any excise tax to be paid upon the use of special
fuels as defined by this act.
Laws 1953, p. 332, § 7; Laws 1965, c. 215, § 1.
Source: official Oklahoma text · Last verified 2026-08-27
Frequently Asked Questions About Oklahoma § 68-707
What does Oklahoma Statutes § 68-707 cover?
Section 68-707 ("Determination of tax on mileage basis - Levies by") 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 § 68-707?
A common citation format is "Oklahoma Statutes § 68-707" (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 § 68-707 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.