us-ok/stat
Okla. Stat. tit. 68, § 500.8
Measurement of tax on importer gallons and supplier gallons
# A.
The tax imposed by this act on use of motor fuel which was imported into this state by a licensed importer, other than by a bulk transfer, shall arise at the time the product is entered into the state and shall be measured by invoiced gallons received outside this state at a refinery, terminal or at a bulk plant for delivery to a destination in this state.
# B.
Except as provided in subsection A of this section, the tax imposed by this act on use of motor fuel shall be measured by invoiced gallons of motor fuel removed, other than by a bulk transfer by a licensed supplier:
# 1.
From the bulk transfer/terminal system or from a qualified terminal or refinery within this state;
# 2.
From the bulk transfer/terminal system or from a qualified terminal or refinery outside this state for delivery to a location in this state as represented on the shipping papers, provided that the supplier imports the motor fuel for the account of the supplier, or the supplier has made a tax precollection election under Section 19 of this act; and
# 3.
Upon sale in a qualified terminal or refinery in this state to an unlicensed supplier.
Amendment history
Added by Laws 1996, c. 345, § 8, eff. Oct. 1, 1996.
Source: view the official text
Nearby sections (25 sections)
- 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…
- 500.16 · Procedures for claiming refund - Investigations - Credit in…
- 500.17 · Interest on refund
- 500.18 · Payment of tax by licensed occasional importers and licensed…
- 500.19 · Election regarding fuel removals from out-of-state terminals