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§ 500.47. Reliance on certain representations

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. § 500.47
§ 500.47. Reliance on certain representations
Currentness
The supplier and the terminal operator shall be entitled to rely for all purposes of this act1 on the representation by the transporter, the shipper or the agent of the shipper as to the intended state of destination and tax-exempt use of the shipper. The shipper, importer, transporter, agent of the shipper and any purchaser, not the supplier or terminal operator, shall be jointly liable for any tax otherwise due to the state as a result of a diversion of the motor fuel from the represented destination state. A terminal operator shall be entitled to rely on the representation of a licensed supplier with respect to the obligation of the supplier to precollect tax and the related shipping paper representation to be as shown on the shipping paper as provided by subsection A of Section 44 of this act.2

Credits

Laws 1996, c. 345, § 47, eff. Oct. 1, 1996.

Footnotes

1
Title 68, § 500.1 et seq.
2
Title 68, § 500.44.
68 Okl. St. Ann. § 500.47, OK ST T. 68 § 500.47
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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