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§ 500.51. Export of motor fuel without license prohibited--Exemption--Penalties

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. § 500.51
§ 500.51. Export of motor fuel without license prohibited--Exemption--Penalties
Currentness
A. No person shall export motor fuel from this state unless that person has obtained an exporter's license or a supplier's license and can demonstrate proof of export in the form of a destination state bill of lading.
B. A consumer which exports fuel in a vehicle fuel supply tank incident to interstate transportation shall be exempt from this section.
C. Any person who knowingly violates or knowingly aids and abets another to violate this provision with the intent to evade the tax levied by this act1 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.

Credits

Laws 1996, c. 345, § 51, eff. Oct. 1, 1996.

Footnotes

1
Title 68, § 500.1 et seq.
68 Okl. St. Ann. § 500.51, OK ST T. 68 § 500.51
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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