Okla. Stat. tit. 68, § 68-500.15
This is the official text of Okla. Stat. tit. 68, § 68-500.15, part of Oklahoma’s Stat. tit. 68, — part of the compiled statutory law of Oklahoma, published by the state as "Stat. tit. 68,." Browse the sections below, each linked to its official government source.
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Perfecting exemptions for suppliers, tank wagon
Official statutory text
importers and importers of dyed diesel fuel.
All exemptions under Section 10 of this act, not expressly
covered under Sections 11 through 14 of this act, shall be perfected
as follows:
1. A supplier or tank wagon importer shall take a deduction
against motor fuel shown on the monthly report for those gallons of
diesel fuel removed from a terminal or refinery destined for
delivery to a point in this state as shown on the shipping papers,
as to which dye was added in a manner which conforms to federal
requirements established by the Internal Revenue Code and
regulations issued thereunder; or
2. An importer shall take a deduction against tax owed under
Section 18 of this act for dyed diesel fuel if such diesel fuel
would have met the requirements of paragraph 1 of this section.
All exemptions under Section 10 of this act, not expressly
covered under Sections 11 through 14 of this act, shall be perfected
as follows:
1. A supplier or tank wagon importer shall take a deduction
against motor fuel shown on the monthly report for those gallons of
diesel fuel removed from a terminal or refinery destined for
delivery to a point in this state as shown on the shipping papers,
as to which dye was added in a manner which conforms to federal
requirements established by the Internal Revenue Code and
regulations issued thereunder; or
2. An importer shall take a deduction against tax owed under
Section 18 of this act for dyed diesel fuel if such diesel fuel
would have met the requirements of paragraph 1 of this section.
Status: in_force · Read it on the official government site
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