Okla. Stat. tit. 68, § 68-500.60

A. The Commission, or its appointees, including federal

government employees or persons operating under contract with the

state, upon presenting appropriate credentials may conduct

inspections and remove samples of fuel to determine coloration of

diesel fuel, or to identify shipping paper violations at any place

where taxable fuel is or may be produced, stored or loaded into

transport vehicles. Inspections shall be performed in a reasonable

manner consistent with the circumstances, but in no event is prior

notice required. Inspectors may physically inspect, examine or

otherwise search any tank, reservoir, or other container that can or

might be used for the production, storage, or transportation of

fuel. Inspection may be made of any equipment used for, or in

connection with, the production, storage, or transportation of fuel.

Inspectors may demand to be produced for immediate inspection the

shipping papers, documents and records required to be kept by a

person transporting fuel. The places which may be inspected

pursuant to this section may include, but are not limited to:

1. A terminal;

2. A fuel storage facility that is not a terminal;

3. A retail fuel facility;

4. Highway rest stops; or

5. A designated inspection site. For purposes of this section,

a "designated inspection site" means any state highway or waterway

inspection station, weigh station, agricultural inspection station,

mobile station, or other location designated by the Commission

either fixed or mobile.

B. Inspections to determine violations under this act may be

conducted by the Department of Public Safety, agents of the

Commission, Oklahoma Corporation Commission, motor carrier

Oklahoma Statutes - Title 68. Revenue and Taxation Page 313

inspectors in this state in addition to their duties otherwise

defined, and any other law enforcement officer through procedures

established by the Commission. Agents of the Commission have the

same power and authority provided to authorized personnel under the

applicable statute.

C. Inspectors may reasonably detain any person or equipment

transporting fuel in or through this state for the purpose of

determining whether the person is operating in compliance with the

provisions of this act and any rules promulgated pursuant to this

act. Detainment may continue for such time only as is necessary to

determine whether the person is in compliance.