Oklahoma Administrative Code
Title 710 - Oklahoma Tax Commission
Chapter 55 - Motor Fuel
Subchapter 4 - Motor Fuel Tax
Part 3 - EXEMPTIONS AND REFUNDS
- Section 710:55-4-110 - Exports by a supplier or sales to licensed exporter for immediate export
- Section 710:55-4-111 - Motor fuel acquired by an unlicensed exporter and subsequently exported across state boundaries by a licensed exporter
- Section 710:55-4-112 - Motor fuel exported by a tank wagon within twenty-five (25) miles of the border
- Section 710:55-4-113 - Sale of K-1 kerosene
- Section 710:55-4-114 - Procedure for perfecting and claiming exemption for sales to certain exempt entities
- Section 710:55-4-115 - Sales from a fixed retail pump
- Section 710:55-4-116 - Motor fuel for farm tractors or stationary engines
- Section 710:55-4-117 - Gasoline, diesel fuel and kerosene sold for use as fuel in aircraft engines
- Section 710:55-4-118 - Motor fuel sold within Indian country by a federally recognized Indian tribe to a member of that tribe
- Section 710:55-4-119 - Diesel fuel used in the fuel supply tank of a motor vehicle used to operate attached equipment, in vehicles while parked off the highways, or in trucks used for transporting certain wastes
- Section 710:55-4-120 - Diesel fuel used as heating oil, in railroad locomotives, or used for other nonhighway purposes
- Section 710:55-4-121 - Motor fuel purchased tax paid and contaminated by a dye or subject to an unexpected loss
- Section 710:55-4-122 - Diesel fuel to which dye has been added in conformity with requirements established by Internal Revenue Service Code
- Section 710:55-4-123 - Interest on refunds
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