Oklahoma § 68-500.8 Measurement of tax on importer gallons and supplier

Oklahoma Statutes

§ 68-500.8 — Measurement of tax on importer gallons and supplier

Oklahoma § 68-500.8

Title 68Revenue And Taxation

This text of Oklahoma § 68-500.8 (Measurement of tax on importer gallons and supplier) is published on Counsel Stack Legal Research, covering Oklahoma primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Okla. Stat. tit. 68, § 68-500.8 (2026).

Text

gallons.

A.The tax imposed by this act on use of motor fuel which was imported into this state by a licensed importer, other than by a bulk transfer, shall arise at the time the product is entered into the state and shall be measured by invoiced gallons received outside this state at a refinery, terminal or at a bulk plant for delivery to a destination in this state.

B.Except as provided in subsection A of this section, the tax imposed by this act on use of motor fuel shall be measured by invoiced gallons of motor fuel removed, other than by a bulk transfer by a licensed supplier: 1. From the bulk transfer/terminal system or from a qualified terminal or refinery within this state; 2. From the bulk transfer/terminal system or from a qualified terminal or refinery outside this state for de

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gallons. A. The tax imposed by this act on use of motor fuel which was imported into this state by a licensed importer, other than by a bulk transfer, shall arise at the time the product is entered into the state and shall be measured by invoiced gallons received outside this state at a refinery, terminal or at a bulk plant for delivery to a destination in this state. B. Except as provided in subsection A of this section, the tax imposed by this act on use of motor fuel shall be measured by invoiced gallons of motor fuel removed, other than by a bulk transfer by a licensed supplier: 1. From the bulk transfer/terminal system or from a qualified terminal or refinery within this state; 2. From the bulk transfer/terminal system or from a qualified terminal or refinery outside this state for delivery to a location in this state as represented on the shipping papers, provided that the supplier imports the motor fuel for the account of the supplier, or the supplier has made a tax precollection election under Section 19 of this act; and 3. Upon sale in a qualified terminal or refinery in this state to an unlicensed supplier.