Okla. Stat. tit. 68, § 68-500.29

A. In the event an exporter diverts motor fuel removed from a

terminal in this state from an intended destination outside this

state as shown on the terminal-issued shipping papers to a

destination within this state, the exporter, in addition to

compliance with the notification provided for in Section 46 of this

act, shall notify and pay the tax imposed by Section 4 of this act

to the state upon the same terms and conditions as if the exporter

were an occasional importer licensed under Section 18 of this act.

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.

B. In the event that an exporter removes from a bulk plant in

this state motor fuel as to which the tax imposed by this act has

previously been paid or accrued, the exporter may apply for and the

state shall issue a refund of the tax upon a showing of proof of

export satisfactory to the Commission in conformity with Section 11

of this act.

C. In the event that an unlicensed importer diverts motor fuel

from a destination outside this state to a destination inside this

state after having removed the product from a terminal outside this

state, the importer, in addition to compliance with the notification

provided for in Section 46 of this act, shall notify the state and

shall pay the tax imposed by this act to this state upon the same

terms and conditions as if the unlicensed importer were a licensed

occasional importer subject to Section 18 of this act without

deduction for the allowances provided by Section 27 of this act.

However, an importer who has purchased the product from a licensed

supplier may, by mutual agreement with the supplier, permit the

supplier to assume the liability of the importer and adjust the

taxes of the importer payable to the supplier.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 288

D. All licensed importers shall otherwise report and pay tax on

diversions into this state of imported product under Section 18 of

this act in accordance with the rules applicable to that license

class. However, an importer who has purchased the product from a

licensed supplier may, by mutual agreement with the supplier, permit

the supplier to assume the liability of the importer and adjust the

taxes of the importer payable to the supplier.

E. If a monthly report is filed or the amount due is remitted

later than the time required by this act, the tax remitter shall pay

to the Commission all of the motor fuel tax the remitter collected

from the sale of motor fuel during the taxable period in addition to

penalties and interest.

F. In the event of a legal diversion from a destination in this

state to another state, Section 45 of this act shall apply and an

unlicensed exporter diverting the product shall apply for a refund

from this state in conformity with paragraph 2 of Section 10 of this

act and Section 11 of this act. However, a supplier may take a

credit for diversions directed by that supplier for the account of

the supplier. Additionally, the exporter may, by mutual agreement

with the supplier, assign the claim of the exporter to the supplier

for which the supplier may take a credit.

G. In the event that the second state involved in a cross-

border shipment has entered into a multi-state compact with this

state, the diverter shall pay or seek refund only upon the

difference in state taxes with notice to both states upon proof

shown of payment to the actual destination state. The Commission
he claim of the exporter to the supplier

for which the supplier may take a credit.

G. In the event that the second state involved in a cross-

border shipment has entered into a multi-state compact with this

state, the diverter shall pay or seek refund only upon the

difference in state taxes with notice to both states upon proof

shown of payment to the actual destination state. The Commission

shall periodically determine procedures for making this adjustment

and a list of those states which meet these criteria.