Motor fuel exported by a tank wagon within twenty-five (25) miles of the border of this state shall be perfected by the exporter by a refund claim. The exporter shall not apply for a refund until its claim exceeds One Thousand Dollars ($1,000.00).

Added at 14 Ok Reg 1083, eff 1-24-97 (emergency)

Added at 14 Ok Reg 2346, eff 6-12-97