HB2062 HFLR Page 1
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HOUSE OF REPRESENTATIVES - FLOOR VERSION
STATE OF OKLAHOMA
1st Session of the 59th Legislature (2023)
HOUSE BILL 2062 By: Roberts and Davis
AS INTRODUCED
[ revenue and taxation - motor fuel taxation -
effective date ]
BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
SECTION 1. AMENDATORY 68 O.S. 2021, Section 500.22, is
amended to read as follows:
Section 500.22 Each supplier and bonded importer who sells
motor fuel shall precollect and remit on be half of and from the
purchaser the motor fuel tax imposed under Section 500.4 of this
title. At the election of an eligible purchaser, which notice shall
be evidenced by a written statement from the Commission as to the
purchaser eligibility status as det ermined under Section 500.23 of
this title, the seller shall not require a payment of motor fuel tax
on transport truck loads from the purchaser sooner than two (2)
business days prior to the date on which the tax is required to be
remitted by the supplier or bonded importer under Section 500.20 of
HB2062 HFLR Page 2
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this title. This election shall be subjec t to a condition that the
remittances by the eligible purchaser of all amounts of tax due the
seller shall be paid on the basis of:
1. Ninety-eight and four-tenths percent (98.4%) for gasoline
until July 1, 2024 2029; thereafter remittance shall be paid on the
basis of one hundred percent (100%); and
2. Ninety-eight and one-tenth percent (98.1%) for diesel fuel
until July 1, 2024 2029; thereafter remittance shall be paid on the
basis of one hundred percent (100%),
which shall be paid by electronic funds transfer on or before the
second preceding day prior to the date of the remittance by the
supplier to the Commission, and the election by the eligible
purchaser under this section may be terminated by the seller if the
eligible purchaser does not make timely payments to the seller as
required by this section.
SECTION 2. This act shall become effective November 1, 2023.
COMMITTEE REPORT BY: COMMITTEE ON APPROPRIATIONS AND BUDGET, dated
03/02/2023 - DO PASS, As Amended and Coauthored.