Okla. Stat. tit. 68, § 68-500.18
This is the official text of Okla. Stat. tit. 68, § 68-500.18, 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.
Not legal advice. This page reproduces the official text of a government statute for reference only. Laws change, and how a statute applies depends on your specific facts. For advice about your situation, consult a licensed attorney in your state.
Payment of tax by licensed occasional importers and
Official statutory text
licensed bonded importers.
Except as otherwise provided in the Motor Fuel Tax Code, the tax
imposed by Sections 500.4 and 500.4B of this title on motor fuel
measured by gallons imported from another state shall be paid by
the:
1. Licensed occasional importer who has imported the nonexempt
motor fuel within three (3) business days of the earlier of the time
that the nonexempt motor fuel was entered into the state, or the
time that a valid import verification number required by subsection
F of Section 500.33 of this title was assigned by the Commission,
under such rules and procedures as the Commission may provide; or
2. Licensed bonded importer who has imported the nonexempt
motor fuel during a month on or before the twentieth day of the
following month unless such day falls upon a weekend or state or
banking holiday, in which case the liability would be due the next
succeeding business day.
However, if the supplier has made a blanket election to
precollect tax under Section 500.19 of this title, then the supplier
shall become jointly liable with the importer for the tax and shall
remit the tax to the Commission on behalf of the importer under the
same terms as a supplier payment under Section 500.20 of this title,
and no import verification number shall be required.
Except as otherwise provided in the Motor Fuel Tax Code, the tax
imposed by Sections 500.4 and 500.4B of this title on motor fuel
measured by gallons imported from another state shall be paid by
the:
1. Licensed occasional importer who has imported the nonexempt
motor fuel within three (3) business days of the earlier of the time
that the nonexempt motor fuel was entered into the state, or the
time that a valid import verification number required by subsection
F of Section 500.33 of this title was assigned by the Commission,
under such rules and procedures as the Commission may provide; or
2. Licensed bonded importer who has imported the nonexempt
motor fuel during a month on or before the twentieth day of the
following month unless such day falls upon a weekend or state or
banking holiday, in which case the liability would be due the next
succeeding business day.
However, if the supplier has made a blanket election to
precollect tax under Section 500.19 of this title, then the supplier
shall become jointly liable with the importer for the tax and shall
remit the tax to the Commission on behalf of the importer under the
same terms as a supplier payment under Section 500.20 of this title,
and no import verification number shall be required.
Status: in_force · Read it on the official government site
Need a lawyer in Oklahoma?
Find a Oklahoma lawyer
About this page: Statute text is reproduced from official government publishers via the
Open US Law dataset
(Vaquill AI, snapshot v2026.08, CC BY 4.0). Primary legislative text like this is public domain under the government-edicts doctrine
(Georgia v. Public.Resource.Org, 2020). We link every section back to its official source so you can verify it independently.