Okla. Stat. tit. 68, § 68-500.38
This is the official text of Okla. Stat. tit. 68, § 68-500.38, 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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Statement of operations - Licensed occasional
Official statutory text
importers, licensed bonded importers and licensed tank wagon
importers.
A. Each licensed occasional importer and each licensed bonded
importer shall file with the Commission by the twenty-seventh day of
each month a verified sworn statement of operations within this
state including:
1. Taxable gallons tax prepaid to a supplier upon removal from
an out-of-state terminal;
2. With regard to a licensed occasional importer, taxable
gallons subject to the three-day payment rule as set forth in
Section 500.18 of this title sorted by source state, by supplier,
and by terminal or bulk plant location;
3. With regard to a licensed bonded importer, taxable gallons
subject to tax remittance by the bonded importer according to
Section 500.18 of this title, sorted by source state, by supplier,
and by terminal or bulk plant;
4. Such other information with respect to the source and means
of transportation of nonexempt motor fuel as the Commission in its
discretion may require on forms prescribed and furnished by the
Commission. However, the Commission may waive any portion or all of
the reporting requirements if it determines that border states have
adopted and implemented reciprocal terminal report requirements
adequate to assure the Commission that it receives complete
information in respect of motor fuel removed by and on behalf of
suppliers from terminals in border states which is destined for this
state.
B. Each licensed tank wagon importer shall file with the
Commission by the twenty-fifth day of each month a verified sworn
statement of operations within this state and such other information
in respect of the source and means of transportation of nonexempt
motor fuel as the Commission in its discretion may require on forms
prescribed and furnished by the Commission.
C. A person who knowingly violates or knowingly aids and abets
another to violate this section shall be guilty of a misdemeanor and
shall, upon conviction, be fined not more than One Thousand Dollars
($1,000.00), or shall be sentenced to a term of not more than one
(1) year in the county jail, or shall be punishable by both such
fine and imprisonment.
Oklahoma Statutes - Title 68. Revenue and Taxation Page 299
importers.
A. Each licensed occasional importer and each licensed bonded
importer shall file with the Commission by the twenty-seventh day of
each month a verified sworn statement of operations within this
state including:
1. Taxable gallons tax prepaid to a supplier upon removal from
an out-of-state terminal;
2. With regard to a licensed occasional importer, taxable
gallons subject to the three-day payment rule as set forth in
Section 500.18 of this title sorted by source state, by supplier,
and by terminal or bulk plant location;
3. With regard to a licensed bonded importer, taxable gallons
subject to tax remittance by the bonded importer according to
Section 500.18 of this title, sorted by source state, by supplier,
and by terminal or bulk plant;
4. Such other information with respect to the source and means
of transportation of nonexempt motor fuel as the Commission in its
discretion may require on forms prescribed and furnished by the
Commission. However, the Commission may waive any portion or all of
the reporting requirements if it determines that border states have
adopted and implemented reciprocal terminal report requirements
adequate to assure the Commission that it receives complete
information in respect of motor fuel removed by and on behalf of
suppliers from terminals in border states which is destined for this
state.
B. Each licensed tank wagon importer shall file with the
Commission by the twenty-fifth day of each month a verified sworn
statement of operations within this state and such other information
in respect of the source and means of transportation of nonexempt
motor fuel as the Commission in its discretion may require on forms
prescribed and furnished by the Commission.
C. A person who knowingly violates or knowingly aids and abets
another to violate this section shall be guilty of a misdemeanor and
shall, upon conviction, be fined not more than One Thousand Dollars
($1,000.00), or shall be sentenced to a term of not more than one
(1) year in the county jail, or shall be punishable by both such
fine and imprisonment.
Oklahoma Statutes - Title 68. Revenue and Taxation Page 299
Status: in_force · Read it on the official government site
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