Article 5. Motor Fuel Tax Code

• 68 OK ST T. Ch. 1, Art. 5, Refs & Annos
• § 500.1. Short Title—Motor Fuel Tax Code
• § 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—Apportionment of Revenue
• § 500.5. Presumptions
• § 500.6. Apportionment of Gasoline and Compressed Natural Gas Tax
• § 500.6a. Apportionment of Aircraft Tax
• § 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 in Tax Rate
• § 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 Agencies
• § 500.14. Perfection of Certain Exemptions by Refund Claim
• § 500.15. Perfecting Exemptions for Suppliers, Tank Wagon Importers and Importers of Dyed Diesel Fuel
• § 500.16. Procedures for Claiming Refund—Investigations—Credit in Lieu of Refund
• § 500.17. Interest on Refunds
• § 500.18. Payment of Tax by Licensed Occasional Importers and Licensed Bonded Importers
• § 500.19. Election Regarding Fuel Removals from Out–of–State Terminals
• § 500.20. Precollection and Remittance of Tax by Suppliers
• § 500.21. Joint and Several Liability of Terminal Operators—Remittance of Tax by Terminal Operators
• § 500.22. Election by Eligible Purchasers to Defer Motor Fuel Tax Remittances
• § 500.23. Election to Defer Motor Fuel Tax Remittances—Rescission of Eligibility and Election by Commission
• § 500.24. Suppliers' Entitlement to Credit for Uncollectible Taxes
• § 500.25. Remittance of Motor Fuel Taxes by Licensed Tank Wagon Operator–Importers
• § 500.26. Remittance by Electronic Funds Transfer Required
• § 500.27. Retainage of 0.1% of Tax for Administrative Costs
• § 500.28. Collection of Tax—Liability Wholesaler, Retailer, End-User, Producer or Ultimate Consumer or Vendor
• § 500.29. Diversions of Motor Fuel—Payment of Tax
• § 500.30. Deferred Payment by Vendors Without Eligible Purchaser Status
• § 500.31. Blending Untaxed Materials with Taxed Fuels—Remittance of Tax
• § 500.32. Importation of Motor Fuel in Tank Wagons—Destination Within 25 Miles of Border—Remittance of Tax
• § 500.33. Licenses
• § 500.34. License Application Process
• § 500.35. Bond—Alternative Proof of Financial Responsibility—Qualifications of Bond—Financial Statements and Inquiry—New Bond Required—Release of Existing Bond
• § 500.36. Issuance of Licenses—Duration—Nontransferability—Display—Surrender—Notice of Discontinuance, Sale or Transfer of Business
• § 500.37. Supplier Reports
• § 500.38. Statement of Operations—Licensed Occasional Importers, Licensed Bonded Importers and Licensed Tank Wagon Importers
• § 500.39. Statement of Operations by Terminal Operators—Inventory Records—Reports by Out–of–State Terminal Operators
• § 500.40. Final Report and Payment of Tax upon Termination of Business or Cancellation of License—Termination of Certain Licenses—Application by Former Licensees for Eligible Purchaser Status
• § 500.41. Exporter Reports
• § 500.42. Licensed Transporter Reports
• § 500.43. Payment of Tax by Consumer
• § 500.44. Shipping Documents—Contents—Manual Preparation—Certain Bulk Plant Operators Exempted—Split Loads—Posting of Notice—Penalties
• § 500.45. Transporters to Carry and Follow Information in Shipping Documents—Shipping Documents to be Provided to Certain Outlets—Retention of Shipping Documents—Acceptance of Delivery Without Shipping Documents Prohibited—Penalties
• § 500.46. Legitimate Diversions or Erroneous Information on Shipping Paper—Relief
• § 500.47. Reliance on Certain Representations
• § 500.48. Sale or Delivery of Motor Fuel Without Payment of Taxes Prohibited—Exceptions—Penalties
• § 500.49. Operation of Transport Truck Without Shipping Paper Prohibited—Violation Occurs upon Boarding—Advance Notification—Penalties—Seizure
• § 500.50. Conditions for Importers Prior to Bringing Undyed and Untaxed Fuel into State—Penalties—Seizure
• § 500.51. Export of Motor Fuel Without License Prohibited—Exemption—Penalties
• § 500.52. Use of Dyed Fuel on Public Highways Prohibited—Exceptions—Penalties
• § 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 of Tax or Altering Dye in Diesel Fuel—Joint and Several Liability of Certain Entities, Officers and Employees
• § 500.58. Failure to Precollect or Timely Remit Tax—Fraudulent Returns—Operation of Motor Vehicle in Violation of Act—Transporting Motor Fuel Without Adequate Shipping Papers—Terminal Operators Failing to Meet Shipping Paper Requirements—Penalties
• § 500.59. Impoundment, Seizure and Sale of Vehicle and Cargo upon Violation of Shipping Paper Requirements—Presumption
• § 500.60. Inspections
• § 500.61. Audits and Examinations—Penalties
• § 500.62. Taxation of Motor Fuel Inventory Not Taxed Under Predecessor Statutes
• § 500.63. Sale of Motor Fuels by Indian Tribes
• § 500.64. Tax Payment Reimbursement Contracts—Reimbursement Option—Notification—Security
• § 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
• § 502.4. Repealed by Laws 1996, C. 345, § 67, eff. Oct. 1, 1996
• § 502.5. Repealed by Laws 1996, C. 345, § 67, eff. Oct. 1, 1996
• § 502.6. Repealed by Laws 1996, C. 345, § 67, eff. Oct. 1, 1996
• § 502.7. Repealed by Laws 1996, C. 345, § 67, eff. Oct. 1, 1996
• § 503. Repealed by Laws 1979, C. 288, § 16, Emerg. Eff. June 7, 1979
• § 504. Repealed by Laws 1996, C. 345, § 67, eff. Oct. 1, 1996
• § 504.1. Repealed by Laws 1996, C. 345, § 67, eff. Oct. 1, 1996
• § 505. Repealed by Laws 1996, C. 345, § 67, eff. Oct. 1, 1996
• § 506. Repealed by Laws 1996, C. 345, § 67, eff. Oct. 1, 1996
• § 507. Repealed by Laws 1996, C. 345, § 67, eff. Oct. 1, 1996
• § 508. Repealed by Laws 1996, C. 345, § 67, eff. Oct. 1, 1996
• § 509. Repealed by Laws 1996, C. 345, § 67, eff. Oct. 1, 1996
• § 509.1. Repealed by Laws 1993, C. 146, § 29
• § 509.2. Repealed by Laws 1996, C. 345, § 67, eff. Oct. 1, 1996
• § 510. Repealed by Laws 1996, C. 345, § 67, eff. Oct. 1, 1996
• § 510.1. Repealed by Laws 1996, C. 345, § 67, eff. Oct. 1, 1996
• § 511. Repealed by Laws 1996, C. 345, § 67, eff. Oct. 1, 1996
• § 512. Repealed by Laws 1996, C. 345, § 67, eff. Oct. 1, 1996
• § 513. Repealed by Laws 1996, C. 345, § 67, eff. Oct. 1, 1996
• § 514. Repealed by Laws 1996, C. 345, § 67, eff. Oct. 1, 1996
• § 515. Repealed by Laws 1996, C. 345, § 67, eff. Oct. 1, 1996
• § 516. Repealed by Laws 1996, C. 345, § 67, eff. Oct. 1, 1996
• § 517. Repealed by Laws 1996, C. 345, § 67, eff. Oct. 1, 1996
• § 518. Repealed by Laws 1996, C. 345, § 67, eff. Oct. 1, 1996
• § 519. Repealed by Laws 1996, C. 345, § 67, eff. Oct. 1, 1996
• § 520. Repealed by Laws 1996, C. 345, § 67, eff. Oct. 1, 1996
• § 521. Repealed by Laws 1996, C. 345, § 67, eff. Oct. 1, 1996
• § 522. Repealed by Laws 1996, C. 345, § 67, eff. Oct. 1, 1996
• § 522.1. Repealed by Laws 1996, C. 345, § 67, eff. Oct. 1, 1996
• § 523. Repealed by Laws 1996, C. 345, § 67, eff. Oct. 1, 1996
• § 523.1. Repealed by Laws 1996, C. 345, § 67, eff. Oct. 1, 1996
• § 524. Repealed by Laws 1996, C. 345, § 67, eff. Oct. 1, 1996
• § 525. Repealed by Laws 1996, C. 345, § 67, eff. Oct. 1, 1996
• § 526. Repealed by Laws 1996, C. 345, § 67, eff. Oct. 1, 1996
• § 527. Repealed by Laws 1996, C. 345, § 67, eff. Oct. 1, 1996
• § 528. Repealed by Laws 1968, C. 85, § 1, Emerg. Eff. April 1, 1968
• § 529. Repealed by Laws 1983, C. 2, § 2, Operative March 1, 1983
• § 530. Repealed by Laws 1996, C. 345, § 67, eff. Oct. 1, 1996
• § 531. Repealed by Laws 1996, C. 345, § 67, eff. Oct. 1, 1996