Okla. Admin. Code § 710:55-4-118
Current through Vol. 42, No. 4, November 1, 2024
The exemption for motor fuel sold within Indian country by a federally recognized Indian tribe to a member of that tribe shall be perfected by a claim for refund filed by the consumer with respect to motor fuel purchased by the consumer which the tax imposed had been previously paid. Such a claim for refund 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. Members of Indian tribes which have contracted with the State pursuant to Section 500.63 of Title 68 of the Oklahoma Statutes are not eligible for this exemption or refund.
Okla. Admin. Code § 710:55-4-118