Okla. Admin. Code § 165:30-21-6
Current through Vol. 42, No. 1, September 16, 2024
Tax licensing under the International Fuel Tax Agreement shall be in the name of the licensee. IFTA Articles of Agreement Section R500 designates the party responsible for reporting and payment of fuel taxes in the case of lessors/lessees, independent contractors, and household goods agents.
Okla. Admin. Code § 165:30-21-6