§ 500.50. Conditions for importers prior to bringing undyed and untaxed fuel into state--Penalt...
Oklahoma Statutes AnnotatedTitle 68. Revenue and Taxation
68 Okl.St.Ann. § 500.50
§ 500.50. Conditions for importers prior to bringing undyed and untaxed fuel into state--Penalties--Seizure
A. In the event that an importer acquires motor fuel destined for this state which has neither been dyed in accordance with the Internal Revenue Code1 and the regulations issued thereunder, nor tax paid to or accrued by the supplier at the time of removal from the out-of-state terminal, any licensed importer and transporter operating on behalf of the licensed importer shall meet all of the following conditions prior to entering motor fuel onto the highways of this state by loaded transport truck:
4. The terminal-issued shipping paper data otherwise required by this act2 shall be present; and
B. Any person who knowingly violates or knowingly aids and abets another to violate this provision shall be guilty of a misdemeanor and shall, upon conviction, be fined not more than One Thousand Dollars ($1,000.00), or be sentenced to a term of not more than one (1) year in the county jail, or shall be punishable by both such fine and imprisonment and shall be subject to the provisions of Section 59 of this act.3
Credits
Laws 1996, c. 345, § 50, eff. Oct. 1, 1996.
68 Okl. St. Ann. § 500.50, OK ST T. 68 § 500.50
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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