Okla. Stat. tit. 68, § 68-500.45

shipping documents - Shipping documents to be provided to certain

outlets - Retention of shipping documents - Acceptance of delivery

without shipping documents prohibited - Penalties.

A. Each person transporting motor fuel in a fuel transportation

vehicle upon the public highways of this state shall:

1. Carry on board the shipping document issued by the terminal

operator or the bulk plant operator of the facility where the motor

fuel was obtained, whether within or without this state. The

shipping paper shall set out on its face the state of destination of

the motor fuel transported in the vehicle as represented to the

terminal operator at the time the fuel transportation vehicle was

loaded, or as otherwise provided in paragraph 3 of this subsection;

2. Show and permit duplication of the shipping document by a

law enforcement officer, or representative of the Commission, upon

request, when transporting, holding or off-loading the motor fuel

described in the shipping document;

3. Deliver motor fuel described in the shipping document to a

point in the destination state shown on the face of the document

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unless the person or the agent of the person does all of the

following:

a. notifies the Commission before the earlier of removal

from the state in which the shipment originated, or

the initiation of delivery, that the person received

instructions after the shipping document was issued to

deliver the motor fuel to a different destination

state,

b. receives from the Commission a verification number

authorizing the diversion, and

c. writes on the shipping document the change in

destination state and the verification number for the

diversion;

4. Provide a copy of the shipping document to the distributor

or other person who controls the facility to which the motor fuel is

delivered;

5. Meet such other conditions as the Commission may reasonably

require for the enforcement of this act.

The Commission shall provide by regulation for handwritten

designations and alternative procedures for operators of tank wagons

that have received motor fuel at a bulk plant for delivery within or

without this state.

B. Every person transporting motor fuel in vehicles upon the

public highways of this state shall provide the original or a copy

of the terminal-issued shipping document accompanying the shipment

to the operator of the retail outlet, bulk plant or bulk end user

bulk storage facility to which delivery of the shipment was made.

C. Each operator of a motor fuel retail outlet, bulk plant or

bulk end user bulk storage facility shall receive, examine, and

retain for a period of thirty (30) days at the delivery location the

terminal-issued shipping document received from the transporter for

every shipment of motor fuel that is delivered to that location with

record retention of the shipping paper of three (3) years required

off-site. If the delivery location is an unattended location, the

operator may retain the shipping documents at the normal billing

address of the operator.

D. No retail dealer, bulk plant operator, wholesale distributor

or bulk end user shall knowingly accept delivery of motor fuel into

bulk storage facilities in this state if that delivery is not

accompanied by a shipping paper issued by the terminal operator, or

bulk plant operator as provided by regulations, that sets out on its

face this state as the state of destination of the motor fuel or a

diversion verification number pursuant to Section 46 of this act,

and such other information as is required under Sections 49 and 50

of this act.

E. Any person who knowingly violates or knowingly aids and

abets another to violate subsection B or D of this section shall be

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guilty of a misdemeanor and shall, upon conviction, be fined not
ersion verification number pursuant to Section 46 of this act,

and such other information as is required under Sections 49 and 50

of this act.

E. Any person who knowingly violates or knowingly aids and

abets another to violate subsection B or D of this section shall be

Oklahoma Statutes - Title 68. Revenue and Taxation Page 305

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.