Okla. Stat. tit. 68, § 68-500.19
This is the official text of Okla. Stat. tit. 68, § 68-500.19, 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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Election regarding fuel removals from out-of-state
Official statutory text
terminals.
A. Any licensed supplier or licensed permissive supplier may
make a blanket election with the Commission to treat all removals
from all of its out-of-state terminals with a destination in this
state as shown on the terminal-issued shipping paper as if the
Oklahoma Statutes - Title 68. Revenue and Taxation Page 282
removals were removed across the rack by the supplier from a
terminal in this state for all purposes.
B. The election provided by this section shall be made by
filing a "notice of election" with the Commission.
C. The Commission shall release a list of electing suppliers
under this section upon request by any person.
D. The absence of an election by a supplier under this section
shall in no way relieve the supplier of responsibility for remitting
the tax imposed by this act upon the removal from an out-of-state
terminal for import into this state by the supplier.
E. Any supplier which makes the election provided by this
section shall precollect the tax imposed by this act on all removals
from a qualified terminal on its account as a position holder, or as
a person receiving fuel from a position holder pursuant to a two-
party exchange agreement without regard to the license status of the
person acquiring the fuel from the supplier, except deliveries from
out-of-state terminals to licensed bonded importers, the point or
terms of sale, or the character of delivery.
F. Each supplier who elects to precollect tax under this act
agrees to waive any defense that the state lacks jurisdiction to
require collection on all out-of-state sales by such person as to
which the person had knowledge that the shipments were destined for
this state and that this state imposes the requirement pursuant to
this subsection under its general police powers to regulate the
movement of motor fuels.
G. Each supplier who elects to precollect tax pursuant to this
act shall not be subject to any civil penalties or interest imposed
pursuant to this act for any corrections resulting from a diversion
of the motor fuel from the original destination as represented by
the purchaser or the agent of the purchaser. However, the supplier
and exporter under this subsection may, by mutual agreement, permit
the supplier to assume the liability of the exporter and adjust the
taxes of the exporter payable to the supplier.
A. Any licensed supplier or licensed permissive supplier may
make a blanket election with the Commission to treat all removals
from all of its out-of-state terminals with a destination in this
state as shown on the terminal-issued shipping paper as if the
Oklahoma Statutes - Title 68. Revenue and Taxation Page 282
removals were removed across the rack by the supplier from a
terminal in this state for all purposes.
B. The election provided by this section shall be made by
filing a "notice of election" with the Commission.
C. The Commission shall release a list of electing suppliers
under this section upon request by any person.
D. The absence of an election by a supplier under this section
shall in no way relieve the supplier of responsibility for remitting
the tax imposed by this act upon the removal from an out-of-state
terminal for import into this state by the supplier.
E. Any supplier which makes the election provided by this
section shall precollect the tax imposed by this act on all removals
from a qualified terminal on its account as a position holder, or as
a person receiving fuel from a position holder pursuant to a two-
party exchange agreement without regard to the license status of the
person acquiring the fuel from the supplier, except deliveries from
out-of-state terminals to licensed bonded importers, the point or
terms of sale, or the character of delivery.
F. Each supplier who elects to precollect tax under this act
agrees to waive any defense that the state lacks jurisdiction to
require collection on all out-of-state sales by such person as to
which the person had knowledge that the shipments were destined for
this state and that this state imposes the requirement pursuant to
this subsection under its general police powers to regulate the
movement of motor fuels.
G. Each supplier who elects to precollect tax pursuant to this
act shall not be subject to any civil penalties or interest imposed
pursuant to this act for any corrections resulting from a diversion
of the motor fuel from the original destination as represented by
the purchaser or the agent of the purchaser. However, the supplier
and exporter under this subsection may, by mutual agreement, permit
the supplier to assume the liability of the exporter and adjust the
taxes of the exporter payable to the supplier.
Status: in_force · Read it on the official government site
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