us-ok/stat
Okla. Stat. tit. 68, § 500.47
Reliance on certain representations
The supplier and the terminal operator shall be entitled to rely for all purposes of this act on the representation by the transporter, the shipper or the agent of the shipper as to the intended state of destination and tax-exempt use of the shipper.
The shipper, importer, transporter, agent of the shipper and any purchaser, not the supplier or terminal operator, shall be jointly liable for any tax otherwise due to the state as a result of a diversion of the motor fuel from the represented destination state.
A terminal operator shall be entitled to rely on the representation of a licensed supplier with respect to the obligation of the supplier to precollect tax and the related shipping paper representation to be as shown on the shipping paper as provided by subsection A of Section 44 of this act.
Amendment history
Added by Laws 1996, c. 345, § 47, eff. Oct. 1, 1996.
Source: view the official text
Nearby sections (25 sections)
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- 500.36 · Issuance of licenses - Duration - Nontransferability - Display…
- 500.37 · Supplier reports
- 500.38 · Statement of operations - Licensed occasional importers,…
- 500.39 · Statement of operations by terminal operators - Inventory…
- 500.40 · Final report and payment of tax upon termination of business…
- 500.41 · Exporter reports
- 500.42 · Licensed transporter reports
- 500.43 · Payment of tax by consumer
- 500.44 · Shipping documents - Contents - Manual preparation - Certain…
- 500.45 · Transporters to carry and follow information in shipping…
- 500.46 · Legitimate diversions or erroneous information on shipping…
- 500.47 · Reliance on certain representations
- 500.48 · Sale or delivery of motor fuel without payment of taxes…
- 500.49 · Operation of transport truck without shipping paper prohibited…
- 500.50 · Conditions for importers prior to bringing undyed and untaxed…
- 500.51 · Export of motor fuel without license prohibited - Exemption -…
- 500.52 · Use of dyed fuel on public highways prohibited - Exceptions -…
- 500.53 · Failure to obtain required licenses - Penalties
- 500.54 · Certain statements on shipping papers prohibited
- 500.55 · Notice to be provided and posted with dyed diesel fuel
- 500.56 · Shipping papers to meet tamper-resistant standards
- 500.57 · Sale or use of dyed diesel fuel for taxable purpose - Evasion…
- 500.58 · Failure to precollect or timely remit tax - Fraudulent returns…
- 500.59 · Impoundment, seizure and sale of vehicle and cargo upon…