Oklahoma Administrative Code
Title 710 - Oklahoma Tax Commission
Chapter 55 - Motor Fuel
Subchapter 4 - Motor Fuel Tax
Part 3 - EXEMPTIONS AND REFUNDS
Section 710:55-4-116 - Motor fuel for farm tractors or stationary engines

The exempt sale of motor fuel for farm tractors or stationary engines owned or leased and operated by any person and used exclusively for agricultural purposes shall be perfected by a refund claim filed by the consumer. 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. Refund claims for agricultural use of gasoline shall be less the two and eight one-hundredth cents ($0.0208) levied under the Motor Fuel Tax Code for gasoline used or consumed for agricultural purposes.

Added at 14 Ok Reg 1083, eff 1-24-97 (emergency); Added at 14 Ok Reg 2346, eff 6-12-97