us-ok/stat
Okla. Stat. tit. 68, § 500.5
Presumptions
# A.
Except as otherwise provided in paragraph 11 of Section 10 of this act, the Commission shall consider it a presumption that all motor fuel delivered in this state into a motor vehicle fuel supply tank is to be used or consumed on the highways in this state in producing or generating power for propelling motor vehicles.
# B.
The Commission shall consider it a rebuttable presumption, subject to proof of exemption under Section 10 of this act, that all motor fuel removed from a terminal in this state, or imported into this state other than by a bulk transfer within the bulk transfer/terminal system or delivered into a bulk end user's storage tank, is to be used or consumed on the highways in this state in producing or generating power for propelling motor vehicles.
Amendment history
Added by Laws 1996, c. 345, § 5, eff. Oct. 1, 1996.
Source: view the official text
Nearby sections (25 sections)
- 450.6 · Exemptions from tax
- 450.7 · Disposition of revenues
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- 451 · Capital Improvement Fund
- 452 · Expenditure of funds
- 500.1 · Short title
- 500.2 · Legislative intent and purpose
- 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…