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 710:55-4-121 - Motor fuel purchased tax paid and contaminated by a dye or subject to an unexpected loss

Okla. Admin. Code § 710:55-4-121

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Current through Vol. 42, No. 4, November 1, 2024
Section 710:55-4-121 - Motor fuel purchased tax paid and contaminated by a dye or subject to an unexpected loss

The exemption for motor fuel which was purchased tax paid and contaminated by a dye or subject to an unexpected loss shall be perfected by a refund to the person which suffered the contamination or loss. 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 § 710:55-4-121

Added at 14 Ok Reg 1083, eff 1-24-97 (emergency); Added at 14 Ok Reg 2346, eff 6-12-97
Amended by Oklahoma Register, Volume 35, Issue 24, September 4, 2018, eff. 9/14/2018