Okla. Stat. tit. 68, § 68-1013

Reports - Logs, invoices and load tickets - Stops and inspections.

A. The Tax Commission is hereby authorized and empowered to

prescribe and promulgate all necessary rules and regulations for the

purpose of making and filing all reports required and otherwise

necessary to the enforcement of this article. The Tax Commission,

at its option and discretion, may require a sufficient bond from any

person charged with the making and filing of reports and the payment

of the taxes levied pursuant to the provisions of this article.

Said bond shall run to the State of Oklahoma and shall be

conditioned upon the making and filing of reports as required by

law, upon compliance with the rules and regulations of the Tax

Commission, and for the prompt payment of all taxes due the state by

virtue of the provisions of this article.

B. 1. Every person engaged in the transportation or hauling of

petroleum oil, tank bottoms, pit oil, condensate, distillate, or

other liquid hydrocarbons from which petroleum crude oil or other

product subject to gross production tax is extracted, except where

the transportation is by railroad tank car or by pipeline, shall

secure a license and permit before engaging in such activity and

shall post a surety bond with the Tax Commission. Said bond shall

run to the State of Oklahoma and shall be conditioned upon

compliance with the provisions of this article, the rules and

regulations of the Tax Commission promulgated thereto. Said permits

shall expire three (3) years after the date of issuance or renewal

thereof and shall become invalid on said date unless renewed. The

fee for issuance of such permit or renewal thereof shall be

determined by the Commission but shall not exceed One Hundred Fifty

Dollars ($150.00). A permit issued prior to the effective date of

this act shall be valid until it expires.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 397

The application for and acceptance of the permit required by

this section and any renewal thereof shall be conclusively deemed

consent by the applicant for the stopping of the vehicle

transporting said hydrocarbons, and the inspection of the load

ticket and the cargo pursuant to Section 152.6 of Title 74 of the

Oklahoma Statutes.

2. Every person operating a tank truck or other conveyance

except railroad tank cars or pipelines transporting any of the

products described in paragraph 1 of this subsection shall have in

his possession at all times during such transportation an invoice or

load ticket showing, in addition to other information thereon, the

following:

a. date,

b. truck permit number,

c. name of company from whom trucker obtained product

being transported,

d. lease name and/or number,

e. county,

f. approximate number of barrels being transported,

g. name of product,

h. destination, and

i. signature of truck driver.

The invoice or load ticket shall be made in triplicate, one copy

of which shall be retained by the company or person authorizing such

transportation, one copy of which shall be retained by the person

transporting such product, and one copy of which shall be furnished

to the person storing, receiving, renting, or purchasing such

product.

3. Any person transporting oil or gas or any deleterious

substance as such term is defined by Section 139 of Title 52 of the

Oklahoma Statutes shall maintain a log containing the name of the

agent of the company or person owning the product which authorized

the transportation.

4. All such copies of said log and invoices or load tickets

shall be retained for a period of three (3) years. All copies of

such log and invoices or load tickets shall be subject to inspection

by the Tax Commission or its representatives or the Oklahoma Bureau

of Investigation at all times during transit of such product or

while same is stored or in the possession of any such person.

5. A member of the Oklahoma State Bureau of Investigation or
ckets

shall be retained for a period of three (3) years. All copies of

such log and invoices or load tickets shall be subject to inspection

by the Tax Commission or its representatives or the Oklahoma Bureau

of Investigation at all times during transit of such product or

while same is stored or in the possession of any such person.

5. A member of the Oklahoma State Bureau of Investigation or

the Oklahoma Highway Patrol, any sheriff, any salaried deputy

sheriff, any Oklahoma Corporation Commission inspector or

enforcement officer, shall have the authority to stop and inspect

any invoices or load tickets at all times during transit of any such

product. If a person transporting or hauling petroleum oil, tank

bottoms, pit oil, condensate, distillate, or other liquid

hydrocarbons from which petroleum crude oil or any other product

Oklahoma Statutes - Title 68. Revenue and Taxation Page 398

subject to gross production tax is extracted, fails to produce the

invoice or load ticket as required pursuant to the provisions of

this section upon proper request therefor, or if the invoice or load

ticket does not contain the required information, the product being

transported, together with the tank truck or other conveyance, may

be seized and held until a proper invoice or load ticket is

furnished and the information thereon is verified by the seizing

authority.

In the event a proper invoice or load ticket is not furnished

the seizing authority within forty-eight (48) hours after such

seizure, the seizing authority shall then deliver possession of such

seized property to the sheriff of the county in which it was seized,

who shall issue his receipt therefor, and inform the Tax Commission

which shall declare the gross production tax, together with the

amount due pursuant to the provisions of Section 1003 of this

article, due immediately on the product so seized, and shall assess

the same together with a penalty equal to the amount of said tax

due. If the tax, penalty, additional amount due, and all accrued

sheriff's costs are not paid to such sheriff within thirty (30) days

after delivery to him, he will proceed to sell, without valuation as

for taxes due the state, such seized property and distribute the

proceeds of such sale in the same manner as is now provided for

sales upon execution.

6. Every tank truck or other conveyance except railroad tank

cars or pipelines used in transporting any of the products named in

this section must have painted or affixed by decalcomania process in

a conspicuous place in at least four-inch letters and figures the

company name and Gross Production Transport Permit number which

permit number shall be preceded by the initials "O.T.C.".

C. Any person transporting deleterious substances shall have in

his possession at all times during such transportation an invoice or

load ticket complying with paragraph 2 of subsection B of this

section.

D. The application for and acceptance of the permit or license

required by Section 177.2 of Title 47 of the Oklahoma Statutes shall

be conclusively deemed consent by the applicant for the stopping of

the vehicle transporting said substances, and the inspection of the

load ticket and the cargo by the Oklahoma Highway Patrol, sheriffs,

or by agents of the Oklahoma State Bureau of Investigation or

Federal Bureau of Investigation pursuant to Section 152.6 of Title

74 of the Oklahoma Statutes.