Oklahoma Administrative Code
Title 710 - Oklahoma Tax Commission
Chapter 55 - Motor Fuel
Subchapter 7 - Special Fuels Tax
Section 710:55-7-1 - Who must be licensed

Universal Citation: OK Admin Code 710:55-7-1

Current through Vol. 42, No. 1, September 16, 2024

(a) Every person who uses special fuel within the State of Oklahoma, within the meanings of the word use as defined in 68 O.S. § 701(e), shall do so only after having first applied for and obtained from the Oklahoma Tax Commission a license covering such use.

(b) A person may apply for a "special fuel dealer's license" or a "special fuel user's license." For definitions of "special fuel dealer" and "special fuel user" see 68 O.S. § 701(h) and 68 O.S. §701(i).

(c) Those persons exempted by law are not required to obtain a license. However, persons who carry on both exempt and non-exempt activities must obtain the appropriate license as to the non- exempted activities or uses.

(d) Persons required to obtain a decal under 68 O.S. 723 are not required to also obtain the special fuel dealers' license.

Disclaimer: These regulations may not be the most recent version. Oklahoma may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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