Okla. Stat. tit. 68, § 68-500.47
This is the official text of Okla. Stat. tit. 68, § 68-500.47, 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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Reliance on certain representations
Official statutory text
The supplier and the terminal operator shall be entitled to rely
for all purposes of this act on the representation by the
transporter, the shipper or the agent of the shipper as to the
intended state of destination and tax-exempt use of the shipper.
The shipper, importer, transporter, agent of the shipper and any
purchaser, not the supplier or terminal operator, shall be jointly
liable for any tax otherwise due to the state as a result of a
diversion of the motor fuel from the represented destination state.
A terminal operator shall be entitled to rely on the representation
of a licensed supplier with respect to the obligation of the
Oklahoma Statutes - Title 68. Revenue and Taxation Page 306
supplier to precollect tax and the related shipping paper
representation to be as shown on the shipping paper as provided by
subsection A of Section 44 of this act.
for all purposes of this act on the representation by the
transporter, the shipper or the agent of the shipper as to the
intended state of destination and tax-exempt use of the shipper.
The shipper, importer, transporter, agent of the shipper and any
purchaser, not the supplier or terminal operator, shall be jointly
liable for any tax otherwise due to the state as a result of a
diversion of the motor fuel from the represented destination state.
A terminal operator shall be entitled to rely on the representation
of a licensed supplier with respect to the obligation of the
Oklahoma Statutes - Title 68. Revenue and Taxation Page 306
supplier to precollect tax and the related shipping paper
representation to be as shown on the shipping paper as provided by
subsection A of Section 44 of this act.
Status: in_force · Read it on the official government site
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