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 710:55-4-120 - Diesel fuel used as heating oil, in railroad locomotives, or used for other nonhighway purposes

Okla. Admin. Code § 710:55-4-120

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Current through Vol. 42, No. 4, November 1, 2024
Section 710:55-4-120 - Diesel fuel used as heating oil, in railroad locomotives, or used for other nonhighway purposes

Diesel fuel used as heating oil, in railroad locomotives, or used for other nonhighway purposes shall be perfected by a refund claim filed by the consumer. The 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.

Okla. Admin. Code § 710:55-4-120

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