us-ok/stat
Okla. Stat. tit. 68, § 500.51
Export of motor fuel without license prohibited - Exemption - Penalties
# A.
No person shall export motor fuel from this state unless that person has obtained an exporter's license or a supplier's license and can demonstrate proof of export in the form of a destination state bill of lading.
# B.
A consumer which exports fuel in a vehicle fuel supply tank incident to interstate transportation shall be exempt from this section.
# C.
Any person who knowingly violates or knowingly aids and abets another to violate this provision with the intent to evade the tax levied by this act shall be guilty of a misdemeanor and shall, upon conviction, be fined not more than One Thousand Dollars ($1,000.00), or be sentenced to a term of not more than one (1) year in the county jail, or shall be punishable by both such fine and imprisonment.
Amendment history
Added by Laws 1996, c. 345, § 51, eff. Oct. 1, 1996.
Source: view the official text
Nearby sections (25 sections)
- 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…
- 500.60 · Inspections
- 500.61 · Audits and examinations - Penalties
- 500.62 · Taxation of motor fuel inventory not taxed under predecessor…
- 500.63 · Sale of motor fuels by Indian tribes