Oklahoma Administrative Code
Title 710 - Oklahoma Tax Commission
Chapter 55 - Motor Fuel
Subchapter 8 - Electric Vehicle Charging Tax
Section 710:55-8-4 - When tax is due

(a) The electric vehicle charging tax shall be remitted monthly by each charging station owner or operator on forms prescribed by the Tax Commission.

(b) The tax and any required report shall be filed with the Tax Commission not later than the twentieth day of the month following the month during which the electric charging for an electric vehicle occurred.

(c) The charging station owner or operator shall separately state on any invoice or billing document provided to the customer the amount of the electric vehicle charging tax imposed and shall not include the tax amount in the total amount billed to the customer.