Dealers in and users of special fuel in Oklahoma file a bond on Tax Commission form BT-161 guaranteeing payment of special fuel use excise tax, penalties, and interest. The OTC sets the amount — at least $1,000 or three months’ estimated tax, whichever is greater. Pricing is 1% of the bond amount, $100 minimum, and your exact price appears at the application.
















No underwriting queue for the standard fuel tax bond — enter your amount, pay, and file BT-161 with the Tax Commission. Here is the whole thing:
Your business details, the bond amount the OTC required, and the effective date — that is the entire application.
A quick soft credit check may run as part of underwriting — never a hard inquiry, no impact on your score — and most applicants clear it instantly. Larger amounts may get a quick review.
Submit the executed bond on form BT-161 with your special fuel license. Wet-ink originals mailed whenever the state insists.
Oklahoma taxes special fuel — diesel and other non-gasoline motor fuels — under the special fuel use excise tax administered by the Oklahoma Tax Commission. Dealers in and users of special fuel must be licensed, and the OTC conditions the license on a bond filed on form BT-161.
The bond ensures payment of any special fuel use excise taxes, penalties, and interest due the State of Oklahoma. The OTC (the obligee) sets the amount: not less than $1,000, or three months’ estimated tax liability, whichever is greater — so it scales with the volume of fuel you handle.
It stands behind the tax you collect or owe. If you fail to remit, the state can recover against the bond; if the surety pays, you repay the surety. We price the amount the OTC set, on the BT-161 form, at 1% of that amount, with a $100 minimum — a quick soft credit check applies to approval, never a hard inquiry.
Submit the application with the bond amount the OTC set — the executed bond is generated instantly on form BT-161, ready to file.
Start the application →Pricing from $100. Enter the amount the OTC set and file BT-161 the same day.