Okla. Stat. tit. 68, § 68-500.48
This is the official text of Okla. Stat. tit. 68, § 68-500.48, 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.
Not legal advice. This page reproduces the official text of a government statute for reference only. Laws change, and how a statute applies depends on your specific facts. For advice about your situation, consult a licensed attorney in your state.
Sale or delivery of motor fuel without payment of taxes
Official statutory text
prohibited - Exceptions - Penalties.
A. Except as expressly provided in subsection B of this
section, no person shall sell, use, deliver, or store in this state,
or import for sale, use, delivery or storage in this state, motor
fuel as to which the tax imposed by Section 4 of this act has not
been previously paid to or accrued by either a licensed supplier, or
permissive supplier, at the time of removal from a terminal, or a
licensed importer provided all the conditions of Section 50 of this
act applicable to lawful import by the importer shall have been met.
B. The provisions of subsection A of this section shall not
apply to:
1. A supplier with respect to motor fuel held within the bulk
transfer/terminal system in this state which was manufactured in
this state or imported into this state in a bulk transfer;
2. A consumer with respect to motor fuel placed in the vehicle
supply tank of that person outside of this state;
3. Diesel fuel dyed in accordance with paragraph 16 of Section
10 of this act;
4. Motor fuel in the process of exportation by a supplier or a
licensed exporter in accordance with the shipping papers required by
Section 45 of this act and a statement meeting the requirements of
paragraph 2 of subsection A of Section 49 of this act is shown on
the shipping papers;
5. Gasoline, diesel fuel and kerosene used in aircraft subject
to the conditions and exceptions in paragraph 9 of Section 10 of
this act;
6. Fuel in possession of a consumer as to which a refund has
been issued;
7. Government and other exempt fuel under paragraphs 5, 6 and 7
of Section 10 of this act; or
8. A licensed importer who has met the conditions of Section 49
of this act.
C. A person who violates this section 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 and shall be subject to the provisions of
Section 59 of this act.
A. Except as expressly provided in subsection B of this
section, no person shall sell, use, deliver, or store in this state,
or import for sale, use, delivery or storage in this state, motor
fuel as to which the tax imposed by Section 4 of this act has not
been previously paid to or accrued by either a licensed supplier, or
permissive supplier, at the time of removal from a terminal, or a
licensed importer provided all the conditions of Section 50 of this
act applicable to lawful import by the importer shall have been met.
B. The provisions of subsection A of this section shall not
apply to:
1. A supplier with respect to motor fuel held within the bulk
transfer/terminal system in this state which was manufactured in
this state or imported into this state in a bulk transfer;
2. A consumer with respect to motor fuel placed in the vehicle
supply tank of that person outside of this state;
3. Diesel fuel dyed in accordance with paragraph 16 of Section
10 of this act;
4. Motor fuel in the process of exportation by a supplier or a
licensed exporter in accordance with the shipping papers required by
Section 45 of this act and a statement meeting the requirements of
paragraph 2 of subsection A of Section 49 of this act is shown on
the shipping papers;
5. Gasoline, diesel fuel and kerosene used in aircraft subject
to the conditions and exceptions in paragraph 9 of Section 10 of
this act;
6. Fuel in possession of a consumer as to which a refund has
been issued;
7. Government and other exempt fuel under paragraphs 5, 6 and 7
of Section 10 of this act; or
8. A licensed importer who has met the conditions of Section 49
of this act.
C. A person who violates this section 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 and shall be subject to the provisions of
Section 59 of this act.
Status: in_force · Read it on the official government site
Need a lawyer in Oklahoma?
Find a Oklahoma lawyer
About this page: Statute text is reproduced from official government publishers via the
Open US Law dataset
(Vaquill AI, snapshot v2026.08, CC BY 4.0). Primary legislative text like this is public domain under the government-edicts doctrine
(Georgia v. Public.Resource.Org, 2020). We link every section back to its official source so you can verify it independently.