Okla. Stat. tit. 68, § 68-500.44

Certain bulk plant operators exempted - Split loads - Posting of

notice - Penalties.

A. Each person operating a refinery, terminal, or bulk plant in

this state shall prepare and provide to the driver of every fuel

transportation vehicle receiving motor fuel into the vehicle storage

tank at the facility a shipping document setting out on its face:

1. Identification by address of the terminal or bulk plant from

which the motor fuel was removed;

2. The date the motor fuel was removed;

3. The amount of motor fuel removed, actual gallons and net

gallons;

4. The state of destination as represented to the terminal

operator by the transporter, the shipper or the agent of the

shipper; and

5. Any other information reasonably required by the Commission

for the enforcement of this act.

B. A terminal operator may manually prepare shipping papers if

the terminal does not have the ability to prepare automated shipping

papers or as a result of extraordinary unforeseen circumstances,

including acts of God, which temporarily interfere with the ability

of the terminal operator to issue automated machine-generated

shipping papers. However, the terminal operator shall, prior to

manually preparing the papers, provide, in the case of a terminal

not having the ability to prepare automated shipping papers, written

notice to the Commission, or in the case of extraordinary

circumstances, telephonic notice to the Commission and obtain a

service interruption authorization number which the employees of the

terminal operator shall add to the manually prepared papers prior to

removal of each effected transport load from the terminal. The

service interruption authorization number shall be valid for use by

the terminal operator for a period not to exceed twenty-four (24)

hours. If the interruption has not been cured within the twenty-

four-hour period, additional notice(s) to the Commission shall be

required and interruption authorization number(s) may be issued upon

explanation by the terminal operator satisfactory to the Commission.

If the terminal operator acquires the ability to prepare automated

machine-printed shipping papers, the terminal operator shall notify

the Commission no later than ten (10) days prior to the initial use

of such capability.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 303

C. An operator of a bulk plant in this state delivering motor

fuel into a tank wagon for subsequent delivery to a consumer in this

state shall be exempt from this section. An operator of a bulk

plant in this state shall not be required to identify net gallons on

the shipping documents as provided by this section.

D. A terminal operator may load motor or diesel fuel, a portion

of which fuel is destined for sale or use in this state and a

portion of which fuel is destined for sale or use in another state

or states. However, such split loads removed shall be documented by

the terminal operator by issuing shipping papers designating the

state of destination for each portion of the fuel.

E. Each terminal operator shall post a conspicuous notice

proximately located to the point of receipt of shipping papers by

transport truck operators, which notice shall describe in clear and

concise terms the duties of the transport operator and retail dealer

under Section 45 of this act, provided that the Commission may by

rule or notice establish the language, type, style and format of the

notice.

F. A person who knowingly violates or knowingly aids and abets

another to violate this section with the intent to evade the tax

levied by this act shall be guilty of a misdemeanor and shall, upon

conviction, be fined not more than One Thousand Dollars ($1,000.00),

or 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.