Okla. Stat. tit. 68, § 68-500.46

shipping paper - Relief.

A. The Commission shall promulgate rules for relief in a case

where a shipment of motor fuel is legitimately diverted from the

represented destination state after the shipping paper has been

issued by the terminal operator or where the terminal operator

failed to cause proper information to be printed on the shipping

paper.

B. The relief rules shall include a provision requiring that

the shipper, the transporter, or an agent of either provide

notification before the diversion or correction to the Commission if

an intended diversion or correction is to occur, that a verification

number be assigned and manually added to the face of the terminal-

issued shipping paper, and the relief provision shall be consistent

with the refund provisions of this act, including Section 21 of this

act.

C. The relief provisions shall establish a protest procedure so

that any person found to be in violation of Section 44 and

subsection C of Section 45 of this act may establish a defense to

any civil penalty imposed under this act for violation of such

section or sections upon establishing substantial evidence

satisfactory to the Commission that the violation was the result of

honest error made in the context of a good faith and reasonable

effort to properly account for and report fuel shipments and taxes.

D. The Commission shall make reasonable efforts to coordinate

with neighboring states and the Federation of Tax Administrators for

the operation of common telephonic diversion verification number

assignment system including the shared burdens thereof.