1. (a) The electric vehicle charging tax shall be remitted annually for the periods beginning January 1, 2024, and ending December 31, 2028, by each charging station owner or operator on forms prescribed by the Tax Commission. For the periods beginning January 1, 2029, and all subsequent periods, the tax shall be remitted quarterly.
2. (b) The tax and any required report shall be filed with the Tax Commission not later than the twenty-seventh (27^th) day of the month following the annual or quarterly periods for which the electric charging for an electric vehicle occurred.
3. (c) The charging station owner or operator shall separately state on any invoice or billing document provided to the customer the amount of the electric vehicle charging tax imposed and shall not include the tax amount in the total amount billed to the customer.

Added at 40 Ok Reg 1277, eff 8-11-23

Amended at 41 Ok Reg, Number 22, effective 8-11-24