Okla. Stat. tit. 68, § 68-500.57
This is the official text of Okla. Stat. tit. 68, § 68-500.57, 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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Sale or use of dyed diesel fuel for taxable purpose -
Official statutory text
Evasion of tax or altering dye in diesel fuel - Joint and several
liability of certain entities, officers and employees.
A. No person shall sell or hold for sale dyed diesel fuel for
any use that the person knows or has reason to know is not a
nontaxable use of the diesel fuel.
B. No person shall use or hold for use any dyed diesel fuel for
a use other than a nontaxable use and the person knew or had reason
to know that the diesel fuel was so dyed.
C. No person shall willfully, with intent to evade tax, alter
or attempt to alter the strength or composition of any dye or marker
in any dyed diesel fuel.
Oklahoma Statutes - Title 68. Revenue and Taxation Page 311
D. Any business entity, each officer, employee, or agent of the
entity who willfully participates in any act in violation of this
section shall be jointly and severally liable with the entity for
the penalty which shall be the same as imposed pursuant to 26
U.S.C., Section 6714.
liability of certain entities, officers and employees.
A. No person shall sell or hold for sale dyed diesel fuel for
any use that the person knows or has reason to know is not a
nontaxable use of the diesel fuel.
B. No person shall use or hold for use any dyed diesel fuel for
a use other than a nontaxable use and the person knew or had reason
to know that the diesel fuel was so dyed.
C. No person shall willfully, with intent to evade tax, alter
or attempt to alter the strength or composition of any dye or marker
in any dyed diesel fuel.
Oklahoma Statutes - Title 68. Revenue and Taxation Page 311
D. Any business entity, each officer, employee, or agent of the
entity who willfully participates in any act in violation of this
section shall be jointly and severally liable with the entity for
the penalty which shall be the same as imposed pursuant to 26
U.S.C., Section 6714.
Status: in_force · Read it on the official government site
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