Oklahoma Code § 68-500.32

Title 68. Revenue And Taxation: Importation of motor fuel in tank wagons - Destination
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within 25 miles of border - Remittance of tax.
Subject to gallonage limits and other conditions established by
the Commission, the Commission shall provide for the payment of tax
imposed by this act by a person importing gasoline or diesel motor
fuel from a bulk plant in another state in a tank wagon if the
destination of that vehicle does not exceed twenty-five (25) miles
from the border of this state.

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