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§ 500.55. Notice to be provided and posted with dyed diesel fuel

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. § 500.55
§ 500.55. Notice to be provided and posted with dyed diesel fuel
A notice stating “DYED DIESEL FUEL, NONTAXABLE USE ONLY, PENALTY FOR TAXABLE USE” shall be:
1. Provided by the terminal operator to any person that receives dyed diesel fuel at a terminal rack of that terminal operator;
2. Provided by any seller of dyed diesel fuel to its buyer if the diesel fuel is located outside the bulk transfer/terminal system and is not sold from a retail pump posted in accordance with the requirements of paragraph 3 of this section; and
3. Posted by a seller on any retail pump where it sells dyed diesel fuel for use by its buyer.
The form of notice required under paragraphs 1 and 2 of this section shall be provided by the time of the removal or sale and shall appear on shipping papers, bills of lading, and invoices accompanying the sale or removal of the dyed diesel fuel.

Credits

Laws 1996, c. 345, § 55, eff. Oct. 1, 1996.
68 Okl. St. Ann. § 500.55, OK ST T. 68 § 500.55
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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