us-ok/stat
Okla. Stat. tit. 68, § 500.11
Perfecting exemption for exports
The exemption for exports:
# 1.
Under paragraph 1 of Section 10 of this act, shall be perfected by a deduction on the report of the supplier or licensed exporter which is otherwise responsible for the tax on removal of the product from a terminal or refinery in this state;
# 2.
Under paragraph 3 of Section 10 of this act, shall be perfected by the exporter by a refund claim if the claim in the aggregate month to date exceeds One Thousand Dollars ($1,000.00) upon a refund application made to the Commission within three (3) years; or
# 3.
Under paragraph 2 of Section 10 of this act, shall be perfected by the unlicensed exporter, if a diversion by an unlicensed exporter, upon a refund application made to the Commission within three (3) years.
Amendment history
Added by Laws 1996, c. 345, § 11, eff. Oct. 1, 1996.
Source: view the official text
Nearby sections (25 sections)
- 500.3 · Definitions
- 500.4 · Levy of tax
- 500.4A · Levy of tax equal to reduction in federal excise tax
- 500.4B · Additional tax imposed on diesel fuel and gasoline -…
- 500.5 · Presumptions
- 500.6 · Apportionment of gasoline and compressed natural gas tax
- 500.6a · Distribution of tax revenue
- 500.7 · Apportionment of diesel fuel tax
- 500.8 · Measurement of tax on importer gallons and supplier gallons
- 500.9 · Taxation of motor fuels held in inventory on date of increase…
- 500.10 · Exemptions from motor fuels tax
- 500.10-1 · Ethanol credit – Refund claims process
- 500.11 · Perfecting exemption for exports
- 500.12 · Regulations for exempt use of kerosene
- 500.13 · Procedures for tax exempt sales of motor fuel to governmental…
- 500.14 · Perfection of certain exemptions by refund claim
- 500.15 · Perfecting exemptions for suppliers, tank wagon importers and…
- 500.16 · Procedures for claiming refund - Investigations - Credit in…
- 500.17 · Interest on refund
- 500.18 · Payment of tax by licensed occasional importers and licensed…
- 500.19 · Election regarding fuel removals from out-of-state terminals
- 500.20 · Precollection and remittance of tax by suppliers
- 500.21 · Joint and several liability of termianl operators - Remittance…
- 500.22 · Election by eligible purchasers to defer motor fuel tax…
- 500.23 · Election to defer motor fuel tax remittances - Rescission of…