us-ok/stat
Okla. Stat. tit. 68, § 500.57
Sale or use of dyed diesel fuel for taxable purpose - Evasion of tax or altering dye in diesel fuel - Joint and several liability of certain entities, officers and employees
# A.
No person shall sell or hold for sale dyed diesel fuel for any use that the person knows or has reason to know is not a nontaxable use of the diesel fuel.
# B.
No person shall use or hold for use any dyed diesel fuel for a use other than a nontaxable use and the person knew or had reason to know that the diesel fuel was so dyed.
# C.
No person shall willfully, with intent to evade tax, alter or attempt to alter the strength or composition of any dye or marker in any dyed diesel fuel.
# D.
Any business entity, each officer, employee, or agent of the entity who willfully participates in any act in violation of this section shall be jointly and severally liable with the entity for the penalty which shall be the same as imposed pursuant to 26 U.S.C., Section 6714.
Amendment history
Added by Laws 1996, c. 345, § 57, eff. Oct. 1, 1996.
Source: view the official text
Nearby sections (25 sections)
- 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- 501 · Repealed by Laws 1996, c. 345, § 67, eff.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- 502 · Repealed by Laws 1996, c. 345, § 67, eff.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
- 502.1 · Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996
- 502.2 · Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996
- 502.3 · Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996