Okla. Stat. tit. 68, § 68-500.8
This is the official text of Okla. Stat. tit. 68, § 68-500.8, 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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Measurement of tax on importer gallons and supplier
Official statutory text
gallons.
A. The tax imposed by this act on use of motor fuel which was
imported into this state by a licensed importer, other than by a
bulk transfer, shall arise at the time the product is entered into
the state and shall be measured by invoiced gallons received outside
this state at a refinery, terminal or at a bulk plant for delivery
to a destination in this state.
B. Except as provided in subsection A of this section, the tax
imposed by this act on use of motor fuel shall be measured by
invoiced gallons of motor fuel removed, other than by a bulk
transfer by a licensed supplier:
1. From the bulk transfer/terminal system or from a qualified
terminal or refinery within this state;
Oklahoma Statutes - Title 68. Revenue and Taxation Page 273
2. From the bulk transfer/terminal system or from a qualified
terminal or refinery outside this state for delivery to a location
in this state as represented on the shipping papers, provided that
the supplier imports the motor fuel for the account of the supplier,
or the supplier has made a tax precollection election under Section
19 of this act; and
3. Upon sale in a qualified terminal or refinery in this state
to an unlicensed supplier.
A. The tax imposed by this act on use of motor fuel which was
imported into this state by a licensed importer, other than by a
bulk transfer, shall arise at the time the product is entered into
the state and shall be measured by invoiced gallons received outside
this state at a refinery, terminal or at a bulk plant for delivery
to a destination in this state.
B. Except as provided in subsection A of this section, the tax
imposed by this act on use of motor fuel shall be measured by
invoiced gallons of motor fuel removed, other than by a bulk
transfer by a licensed supplier:
1. From the bulk transfer/terminal system or from a qualified
terminal or refinery within this state;
Oklahoma Statutes - Title 68. Revenue and Taxation Page 273
2. From the bulk transfer/terminal system or from a qualified
terminal or refinery outside this state for delivery to a location
in this state as represented on the shipping papers, provided that
the supplier imports the motor fuel for the account of the supplier,
or the supplier has made a tax precollection election under Section
19 of this act; and
3. Upon sale in a qualified terminal or refinery in this state
to an unlicensed supplier.
Status: in_force · Read it on the official government site
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