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Oklahoma Administrative Code

Part 3

Exemptions and Refunds

Oklahoma Tax Commission

710:55-4-110Exports by a supplier or sales to licensed exporter for immediate export 710:55-4-111Motor fuel acquired by an unlicensed exporter and subsequently exported across state boundaries by a licensed exporter 710:55-4-112Motor fuel exported by a tank wagon within twenty-five (25) miles of the border 710:55-4-113Sale of K-1 kerosene 710:55-4-114Procedure for perfecting and claiming exemption for sales to certain exempt entities 710:55-4-115Sales from a fixed retail pump 710:55-4-116Motor fuel for farm tractors or stationary engines 710:55-4-117Gasoline, diesel fuel and kerosene sold for use as fuel in aircraft engines 710:55-4-118Motor fuel sold within Indian country by a federally recognized Indian tribe to a member of that tribe 710:55-4-119Diesel 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 710:55-4-120Diesel fuel used as heating oil, in railroad locomotives, or used for other nonhighway purposes 710:55-4-121Motor fuel purchased tax paid and contaminated by a dye or subject to an unexpected loss 710:55-4-122Diesel fuel to which dye has been added in conformity with requirements established by Internal Revenue Service Code 710:55-4-123Interest on refunds