Okla. Admin. Code § 710:55-7-4

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

Section 710:55-7-4 - Information required on special fuel dealer reports

(a) In addition to the information required under 68 O.S., §710(b) , every special fuel dealer must show the following information in his periodic report:

(1) A separate listing of each sale of special fuel on which the special fuel tax has been collected.

(2) For each sale described in (1) of this subsection at least the following information must be shown:

(A) The date of the sale;

(B) The invoice number;

(C) The name and/or special fuel which was sold;

(D) The address of the purchaser;

(E) The quantity of such fuel sold.

(b) The information required under (a) of this Section shall not limit the authority of the Oklahoma Tax Commission to require such other information as may be deemed necessary for the proper administration of the Special Fuel Use Tax Statutes. [See: 68 O.S. § 710(b) ]

Okla. Admin. Code § 710:55-7-4