Okla. Admin. Code § 710:55-7-1

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

Section 710:55-7-1 - Who must be licensed

(a) Every person who uses special fuel within the State of Oklahoma, within the meanings of the word use as defined in 68 O.S. § 701(e), shall do so only after having first applied for and obtained from the Oklahoma Tax Commission a license covering such use.

(b) A person may apply for a "special fuel dealer's license" or a "special fuel user's license." For definitions of "special fuel dealer" and "special fuel user" see 68 O.S. § 701(h) and 68 O.S. §701(i).

(c) Those persons exempted by law are not required to obtain a license. However, persons who carry on both exempt and non-exempt activities must obtain the appropriate license as to the non- exempted activities or uses.

(d) Persons required to obtain a decal under 68 O.S. 723 are not required to also obtain the special fuel dealers' license.

Okla. Admin. Code § 710:55-7-1