Okla. Stat. tit. 68, § 68-500.21
This is the official text of Okla. Stat. tit. 68, § 68-500.21, 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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Joint and several liability of termianl operators -
Official statutory text
Remittance of tax by terminal operators.
The terminal operator of a terminal in this state is jointly and
severally liable for the tax imposed under Section 4 of this act and
shall remit payment to this state upon discovery of either of the
following conditions:
1. The supplier, with respect to the motor fuel, is a person
other than the terminal operator and is not a licensed supplier.
However, the terminal operator shall be relieved of liability if the
terminal operator establishes all of the following:
a. the terminal operator has a valid terminal operator's
license issued for the facility from which the motor
fuel is withdrawn,
b. the terminal operator has an unexpired notification
certificate from the supplier as required by the
Commission or the Internal Revenue Service, and
c. the terminal operator has no reason to believe that
any information on the certificate is false; or
2. In connection with the removal of diesel fuel that is not
dyed and marked in accordance with Internal Revenue Service
requirements, the terminal operator provides any person with any
bill of lading, shipping paper, or similar document indicating that
the diesel fuel is dyed and marked in accordance with Internal
Revenue Service requirements.
The terminal operator of a terminal in this state is jointly and
severally liable for the tax imposed under Section 4 of this act and
shall remit payment to this state upon discovery of either of the
following conditions:
1. The supplier, with respect to the motor fuel, is a person
other than the terminal operator and is not a licensed supplier.
However, the terminal operator shall be relieved of liability if the
terminal operator establishes all of the following:
a. the terminal operator has a valid terminal operator's
license issued for the facility from which the motor
fuel is withdrawn,
b. the terminal operator has an unexpired notification
certificate from the supplier as required by the
Commission or the Internal Revenue Service, and
c. the terminal operator has no reason to believe that
any information on the certificate is false; or
2. In connection with the removal of diesel fuel that is not
dyed and marked in accordance with Internal Revenue Service
requirements, the terminal operator provides any person with any
bill of lading, shipping paper, or similar document indicating that
the diesel fuel is dyed and marked in accordance with Internal
Revenue Service requirements.
Status: in_force · Read it on the official government site
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