Okla. Admin. Code § 710:55-4-119

Current through Vol. 42, No. 4, November 1, 2024

Section 710:55-4-119 - Diesel fuel used in the fuel supply tank of a motor vehicle used to operate attached equipment, in vehicles while parked off the highways, or in trucks used for transporting certain wastes

(a) The exemption for the portion of diesel fuel which is placed in the fuel supply tank of a motor vehicle and is used to operate equipment attached to the motor vehicle or consumed by the vehicle while the vehicle is parked off the highways of this state shall be perfected by a refund claim filed by the consumer. Such refund claims must be received by the Commission within three (3) years following the last day of the calendar month in which the tax was paid. The formulas set out by (1) through (11) of this Section may be used to compute the amount of the refund to be claimed for diesel fuel used in this manner:

(1) For gasoline or fuel oil, use 1.5 gallons per 10,000 gallons pumped;

(2) For bulk cement, use 3 gallons per hour;

(3) For calcium crystals, use 4 gallons per hour;

(4) For concrete, use 1.5 gallons per 5 cubic yards;

(5) For reefers, use .75 gallons per hour;

(6) For grain (dairy pellets), use .10 gallons per ton;

(7) For grain (mash), use .225 gallon per ton;

(8) For pulp, use .50 gallons per cord, or 2 cords per gallon, or 4.75 gallons per hour;

(9) For tree-length pulp, use .0500 gallons per ton, or 20 tons per gallon, or 3.50 gallons per hour;

(10) Use accurate mileage or hubometer records to establish miles-per-gallon versus gallons purchased;

(11) For "idle time", use system documentation of on-board computers, if available, or in the absence of documentation, .05% (1/2 of one percent) will be allowed.

(b) The exemption for fuel used to operate trucks designed, equipped, and used exclusively for garbage, refuse, or solid waste disposal shall be thirty-five percent (35%) of the tax paid on such fuel. However, the taxpayer may claim a greater amount under this subsection if evidence satisfactory to the Tax Commission can be shown to establish an allocation of use for a tax exempt purpose in an amount greater than thirty-five percent (35%).

Okla. Admin. Code § 710:55-4-119

Added at 14 Ok Reg 1083, eff 1-24-97 (emergency); Added at 14 Ok Reg 2346, eff 6-12-97; Amended at 22 Ok Reg 1548, eff 6-11-05