us-ok/stat
Okla. Stat. tit. 68, § 500.54
Certain statements on shipping papers prohibited
# A.
No terminal operator shall imprint, and no supplier shall knowingly permit a terminal operator to imprint on behalf of the supplier, any statement on a shipping paper relating to motor fuel to be delivered to this state or to a state having substantially the same shipping paper legending requirements with respect to:
# 1.
Any responsibility of the supplier or liability for payment of the tax imposed by this act; or
# 2.
The tax-paid or tax-collected status of any motor fuel unless the supplier or representative of the supplier shall have first provided the terminal operator with a representation or direction to make the statement on behalf of the supplier.
# B.
Any terminal operator who shall knowingly imprint any statement in violation of this section shall be jointly and severally liable for all the taxes levied by this act which are not collected by this state as a result of such actions.
# C.
Any supplier who knowingly violates this section shall be jointly and severally liable with the terminal operator.
Amendment history
Added by Laws 1996, c. 345, § 54, eff. Oct. 1, 1996.
Source: view the official text
Nearby sections (25 sections)
- 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
- 500.64 · Tax payment reimbursement contracts - Reimbursement option -…
- 501 · Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996
- 502 · Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996