us-ok/stat
Okla. Stat. tit. 68, § 500.21
Joint and several liability of termianl operators - Remittance of tax by terminal operators
The terminal operator of a terminal in this state is jointly and severally liable for the tax imposed under Section 4 of this act and shall remit payment to this state upon discovery of either of the following conditions:
# 1.
The supplier, with respect to the motor fuel, is a person other than the terminal operator and is not a licensed supplier.
However, the terminal operator shall be relieved of liability if the terminal operator establishes all of the following: a. the terminal operator has a valid terminal operator's license issued for the facility from which the motor fuel is withdrawn, b. the terminal operator has an unexpired notification certificate from the supplier as required by the Commission or the Internal Revenue Service, and c. the terminal operator has no reason to believe that any information on the certificate is false; or
# 2.
In connection with the removal of diesel fuel that is not dyed and marked in accordance with Internal Revenue Service requirements, the terminal operator provides any person with any bill of lading, shipping paper, or similar document indicating that the diesel fuel is dyed and marked in accordance with Internal Revenue Service requirements.
Amendment history
Added by Laws 1996, c. 345, § 21, eff. Oct. 1, 1996.
Source: view the official text
Nearby sections (25 sections)
- 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…
- 500.24 · Suppliers' entitlement to credit for uncollectible taxes
- 500.25 · Remittance of motor fuel taxes by licensed tank wagon…
- 500.26 · Remittance by electronic funds transfer required
- 500.27 · Retainage of 0.1% of tax for administrative costs
- 500.28 · Collection of tax - Liability wholesaler, retailer, end-user,…
- 500.29 · Diversions of motor fuel - Payment of tax
- 500.30 · Deferred payment by vendors without eligible purchaser
- 500.31 · Blending untaxed materials with taxed fuels - Remittance of tax
- 500.32 · Importation of motor fuel in tank wagons - Destination within…
- 500.33 · Licenses