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§ 500.8. Measurement of tax on importer gallons and supplier gallons

Oklahoma Statutes AnnotatedTitle 68. Revenue and Taxation

Oklahoma Statutes Annotated
Title 68. Revenue and Taxation (Refs & Annos)
Chapter 1. Tax Codes (Refs & Annos)
Article 5. Motor Fuel Tax Code (Refs & Annos)
68 Okl.St.Ann. § 500.8
§ 500.8. Measurement of tax on importer gallons and supplier gallons
Currentness
A. The tax imposed by this act1 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;2 and
3. Upon sale in a qualified terminal or refinery in this state to an unlicensed supplier.

Credits

Laws 1996, c. 345, § 8, eff. Oct. 1, 1996.

Footnotes

1
Title 68, § 500.1 et seq.
2
Title 68, § 500.19.
68 Okl. St. Ann. § 500.8, OK ST T. 68 § 500.8
Current with emergency effective legislation through Chapter 295 of the Second Regular Session of the 59th Legislature (2024). Some sections may be more current, see credits for details.
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