Okla. Stat. tit. 68, § 68-500.33

A. Each supplier engaged in business in this state as a

supplier shall first obtain a supplier's license.

B. Any person who desires to precollect the tax imposed by this

act as a supplier and who meets the definition of a permissive

supplier may obtain a permissive supplier's license. Application

for or possession of a permissive supplier's license shall not in

itself subject the applicant or licensee to the jurisdiction of this

state for any other purpose than administration and enforcement of

this act.

C. Each terminal operator, other than a supplier licensed under

subsection A of this section, engaged in business in this state as a

terminal operator shall first obtain a terminal operator's license

for each terminal site.

D. Each person, except suppliers, desiring to export motor fuel

to a destination outside of this state shall first obtain an

exporter's license. The state shall require that any exporter who

exports product to another state without first paying the motor fuel

tax of that destination state to the supplier shall first obtain an

exporter's license.

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E. Each person who is not licensed as a supplier or bonded

importer shall obtain a transporter's license before transporting

motor fuel by whatever manner from a point outside this state to a

point inside this state, or from a point inside this state to a

point outside this state, regardless of whether the person is

engaged for hire in interstate commerce or for hire in intrastate

commerce.

F. 1. Each person desiring to deliver motor fuel into this

state on behalf of such person, for the account of that person, or

for resale to a purchaser in this state, from another state in a

fuel transport truck or in a pipeline or barge shipment into storage

facilities other than a qualified terminal, shall first make

application for and obtain either an occasional importer's license,

or a bonded importer's license.

2. Paragraph 1 of this subsection shall not apply to persons

who exclusively import motor fuel which is exempted because in

accordance with paragraph 16 of Section 500.10 of this title it has

been dyed.

3. Paragraph 1 of this subsection shall not apply to persons

who import nonexempt motor fuels meeting the following conditions:

a. all of the motor fuel is subject to one or more tax

precollection agreements with suppliers as provided

under Section 500.19 of this title,

b. all of the motor fuel tax precollected by the supplier

is expressly evidenced on the terminal-issued shipping

paper as more specifically provided under Section

500.44 of this title, and

c. the Commission has determined that all border states

have adopted terminal reporting requirements adequate

for the mutual enforcement of this act.

4. A person desiring to import motor fuel to a destination in

this state from another specific terminal source state, and who has

not entered into an agreement to prepay the motor fuel tax of this

state to the supplier or permissive supplier with respect to the

imports, shall obtain a valid occasional importer's license, or

subject to the bonding requirements of subsection B of Section

500.35 of this title, a valid bonded importer's license under

paragraph 1 of this subsection. In either event, the person shall:

a. obtain an import verification number from the

Commission no sooner than twenty-four (24) hours prior

to entering the state for each separate import into

this state, but in any event the number shall be

obtained prior to entering this state, and

b. display the handwritten import verification number on

the terminal-issued shipping document required under

Section 500.50 of this title, and

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c. comply with the payment requirements under Section

500.18 of this title, whichever is applicable.

5. The importers' licenses issued pursuant to this section
r to entering this state, and

b. display the handwritten import verification number on

the terminal-issued shipping document required under

Section 500.50 of this title, and

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c. comply with the payment requirements under Section

500.18 of this title, whichever is applicable.

5. The importers' licenses issued pursuant to this section

shall be specific to each source of supply state, and in the event

that the other terminal source of supply state shall have adopted

reciprocal legislation, or a multi-state compact, providing for

collection of destination state tax by the terminal supplier in

accordance with terminal-issued shipping papers designating the

intended state of destination, then the importer shall be ineligible

for a license to import motor fuel outside the bulk transfer system

from the other state, and any license to so import from the other

state shall be rendered invalid.

G. Each person who is an importer of motor fuel into this state

by a tank wagon operating out of or controlling a bulk plant in

another state, if the destination of that tank wagon is within

twenty-five (25) miles of the border of this state, shall make

application for and obtain a license from the Commission prior to

engaging in such importation activities. However, registration as a

tank wagon operator-importer shall not constitute authorization of

such persons to acquire nonexempt motor fuel free of the tax imposed

by this act at a terminal either within this state or without this

state for direct delivery to a location in this state. Any person

who possesses a valid importer's license shall be eligible as a tank

wagon operator-importer without issuance of a separate license

provided the importer also operates one or more bulk plants outside

this state. Operators of a tank wagon delivering a product into

this state more than twenty-five (25) miles from the border shall be

required to apply for an importer's license under subsection F of

this section.

H. 1. Each person who engages in the business of selling motor

fuel, compressed natural gas, or liquefied natural gas at wholesale

or retail, or storing or distributing motor fuel, compressed natural

gas, or liquefied natural gas for resale within this state, shall

first obtain a fuel vendor license which shall be operative for all

locations controlled or operated by that licensee in this state or

in any other state from which the person removes fuel for delivery

and use in this state.

2. Each fuel vendor shall maintain detailed records of all

purchases and sales for a period of not less than three (3) years.

3. All fuel vendor records shall be maintained in English and

Arabic numerals or language acceptable to electronic formats.

4. The Commission may, in its discretion, exempt from paragraph

1 of this subsection any or all classes of persons who possess a

valid supplier, terminal operator, carrier, importer, tank wagon

operator or exporter license.

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