Oklahoma § 68-707.2 - Excise tax on special fuel - Levy - Exemptions Disposition of revenues
Full text of Oklahoma Oklahoma Statutes § 68-707.2 — Excise tax on special fuel - Levy - Exemptions Disposition of revenues, with citation guidance and answers to common questions.
§ 68-707.2. Excise tax on special fuel - Levy - Exemptions Disposition of revenues
A. There is hereby levied an excise tax of one cent ($0.01)
upon the use within this state of each and every gallon of special
fuel, which shall be reported and collected in the same manner as
provided by law for the reporting and collecting of all other tax
levies upon the use of special fuel within this state.
B. The tax levied by this section shall not apply to special
fuel which is exempt from tax pursuant to the provisions of Section
708 of this title.
C. The excise tax of one cent ($0.01) per gallon of special
fuel levied by this section, together with any interest and
penalties thereon, collected by the Tax Commission shall be
apportioned as set forth in paragraph 5 of subsection A and
subsection C of Section 500.6 of this title.
Added by Laws 1985, c. 179, § 84, operative July 1, 1985. Amended
by Laws 1985, c. 351, § 18, emerg. eff. July 31, 1985; Laws 1987, c.
113, § 15, operative May 18, 1987; Laws 1995, c. 114, § 5, eff. July
1, 1995; Laws 1996, c. 205, § 6, eff. July 1, 1996; Laws 1997, c.
284, § 15, eff. July 1, 1997.
Source: official Oklahoma text · Last verified 2026-08-27
Frequently Asked Questions About Oklahoma § 68-707.2
What does Oklahoma Statutes § 68-707.2 cover?
Section 68-707.2 ("Excise tax on special fuel - Levy - Exemptions Disposition of revenues") 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 § 68-707.2?
A common citation format is "Oklahoma Statutes § 68-707.2" (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 § 68-707.2 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.