Oklahoma Code § 68-500.31

Title 68. Revenue And Taxation: Blending untaxed materials with taxed fuels -
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Remittance of tax.
A.  Each person blending untaxed materials, including
blendstocks, fuel grade ethanol and additives with motor fuels as to
which tax has already been paid or accrued shall remit the tax
imposed by this act.
B.  Any consumer liable for the tax payable under subsection A
of this section shall remit the tax directly to the Commission
within thirty (30) days of the blending event in accordance with
regulations promulgated by the Commission.

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