Home Table of Contents

§ 500.57. Sale or use of dyed diesel fuel for taxable purpose--Evasion of tax or altering dye i...

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. § 500.57
§ 500.57. Sale or use of dyed diesel fuel for taxable purpose--Evasion of tax or altering dye in diesel fuel--Joint and several liability of certain entities, officers and employees
Currentness
A. No person shall sell or hold for sale dyed diesel fuel for any use that the person knows or has reason to know is not a nontaxable use of the diesel fuel.
B. No person shall use or hold for use any dyed diesel fuel for a use other than a nontaxable use and the person knew or had reason to know that the diesel fuel was so dyed.
C. No person shall willfully, with intent to evade tax, alter or attempt to alter the strength or composition of any dye or marker in any dyed diesel fuel.
D. Any business entity, each officer, employee, or agent of the entity who willfully participates in any act in violation of this section shall be jointly and severally liable with the entity for the penalty which shall be the same as imposed pursuant to 26 U.S.C., Section 6714.

Credits

Laws 1996, c. 345, § 57, eff. Oct. 1, 1996.
68 Okl. St. Ann. § 500.57, OK ST T. 68 § 500.57
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.
End of Document