Oklahoma Administrative Code
Title 710 - Oklahoma Tax Commission
Chapter 55 - Motor Fuel
Subchapter 7 - Special Fuels Tax
Section 710:55-7-4 - Information required on special fuel dealer reports
Universal Citation: OK Admin Code 710:55-7-4
Current through Vol. 42, No. 1, September 16, 2024
(a) In addition to the information required under 68 O.S., §710(b) , every special fuel dealer must show the following information in his periodic report:
(1) A
separate listing of each sale of special fuel on which the special fuel tax has
been collected.
(2) For each sale
described in (1) of this subsection at least the following information must be
shown:
(A) The date of the sale;
(B) The invoice number;
(C) The name and/or special fuel which was
sold;
(D) The address of the
purchaser;
(E) The quantity of such
fuel sold.
(b) The information required under (a) of this Section shall not limit the authority of the Oklahoma Tax Commission to require such other information as may be deemed necessary for the proper administration of the Special Fuel Use Tax Statutes. [See: 68 O.S. § 710(b) ]
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