Oklahoma Administrative Code
Title 710 - Oklahoma Tax Commission
Chapter 55 - Motor Fuel
Subchapter 4 - Motor Fuel Tax
Part 3 - EXEMPTIONS AND REFUNDS
Section 710:55-4-111 - Motor fuel acquired by an unlicensed exporter and subsequently exported across state boundaries by a licensed exporter
Universal Citation: OK Admin Code 710:55-4-111
Current through Vol. 42, No. 1, September 16, 2024
Motor fuel acquired by an unlicensed exporter and subsequently exported across state boundaries, by, or on behalf of, a licensed exporter, shall be perfected by a refund claim by the unlicensed exporter. The refund claim must be received by the Tax Commission within three (3) years following the last day of the calendar month in which the tax was paid.
Added at 14 Ok Reg 1083, eff 1-24-97 (emergency); Added at 14 Ok Reg 2346, eff 6-12-97
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