Okla. Stat. tit. 68, § 68-500.20
This is the official text of Okla. Stat. tit. 68, § 68-500.20, 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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Precollection and remittance of tax by suppliers
Official statutory text
A. The tax imposed by Sections 500.4 and 500.4B of this title,
measured by motor fuel removed by a licensed supplier from a
terminal or refinery in this state other than a bulk transfer, shall
be precollected and remitted on behalf of the retail consumers to
the state by the supplier, as shown in the records of the terminal
operator, who removes the taxable gallons.
B. The supplier, and each reseller, shall list the amount of
tax as a separate line item on all invoices or billings.
C. All tax to be paid by a supplier with respect to gallons
removed on the account of the supplier during a calendar month shall
be due and payable on or before the twentieth day of the following
Oklahoma Statutes - Title 68. Revenue and Taxation Page 283
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.
D. A supplier shall remit any late taxes remitted to the
supplier by an eligible purchaser and shall timely notify the
Commission of any late remittances if that supplier has previously
given notice to the Commission of an uncollectible tax amount
pursuant to subsection B of Section 500.24 of this title. For the
purposes of reporting a payment received on previously claimed
uncollectible taxes, any payments made to a supplier on a debt or
account shall be applied first proportionally to the gallons sold
and the tax thereon, and secondly to interest, service charges, and
any other charges.
measured by motor fuel removed by a licensed supplier from a
terminal or refinery in this state other than a bulk transfer, shall
be precollected and remitted on behalf of the retail consumers to
the state by the supplier, as shown in the records of the terminal
operator, who removes the taxable gallons.
B. The supplier, and each reseller, shall list the amount of
tax as a separate line item on all invoices or billings.
C. All tax to be paid by a supplier with respect to gallons
removed on the account of the supplier during a calendar month shall
be due and payable on or before the twentieth day of the following
Oklahoma Statutes - Title 68. Revenue and Taxation Page 283
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.
D. A supplier shall remit any late taxes remitted to the
supplier by an eligible purchaser and shall timely notify the
Commission of any late remittances if that supplier has previously
given notice to the Commission of an uncollectible tax amount
pursuant to subsection B of Section 500.24 of this title. For the
purposes of reporting a payment received on previously claimed
uncollectible taxes, any payments made to a supplier on a debt or
account shall be applied first proportionally to the gallons sold
and the tax thereon, and secondly to interest, service charges, and
any other charges.
Status: in_force · Read it on the official government site
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