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§ 500.21. Joint and several liability of terminal operators--Remittance of tax by terminal oper...

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. § 500.21
§ 500.21. Joint and several liability of terminal operators--Remittance of tax by terminal operators
Currentness
The terminal operator of a terminal in this state is jointly and severally liable for the tax imposed under Section 4 of this act1 and shall remit payment to this state upon discovery of either of the following conditions:
1. The supplier, with respect to the motor fuel, is a person other than the terminal operator and is not a licensed supplier. However, the terminal operator shall be relieved of liability if the terminal operator establishes all of the following:
a. the terminal operator has a valid terminal operator's license issued for the facility from which the motor fuel is withdrawn,
b. the terminal operator has an unexpired notification certificate from the supplier as required by the Commission or the Internal Revenue Service, and
c. the terminal operator has no reason to believe that any information on the certificate is false; or
2. In connection with the removal of diesel fuel that is not dyed and marked in accordance with Internal Revenue Service requirements, the terminal operator provides any person with any bill of lading, shipping paper, or similar document indicating that the diesel fuel is dyed and marked in accordance with Internal Revenue Service requirements.

Credits

Laws 1996, c. 345, § 21, eff. Oct. 1, 1996.

Footnotes

1
Title 68, § 500.4.
68 Okl. St. Ann. § 500.21, OK ST T. 68 § 500.21
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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