Statutes, codes, and regulations
Oklahoma Administrative Code
Title 710 - Oklahoma Tax CommissionChapter 55 - Motor FuelSubchapter 4 - Motor Fuel Tax
Part 3 - EXEMPTIONS AND REFUNDS
Section 710:55-4-111 - Motor fuel acquired by an unlicensed exporter and subsequently exported across state boundaries by a licensed exporter

Okla. Admin. Code § 710:55-4-111

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Current through Vol. 42, No. 4, November 1, 2024
Section 710:55-4-111 - Motor fuel acquired by an unlicensed exporter and subsequently exported across state boundaries by a licensed exporter

Motor fuel acquired by an unlicensed exporter and subsequently exported across state boundaries, by, or on behalf of, a licensed exporter, shall be perfected by a refund claim by the unlicensed exporter. 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.

Okla. Admin. Code § 710:55-4-111

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