Okla. Stat. tit. 52, § 52-420.29-1: Exports exempted from assessment

A. No fee shall be collected on any deliveries of odorized LP

gas destined for export out of this state if the LP gas is in

continuous movement to a destination outside of this state.

B. Purchasers or representatives of purchasers claiming an

exemption under this section must complete a form, provided by the

Commission, and return it to the loading rack operator making the

exempt delivery. Any purchaser requesting an exemption for a

particular load or for all LP gas purchased shall complete a form

provided by the Commission. Each loading rack operator shall keep

all exemptions forms filed with him or her on file and available for

inspection by the Commission for a period of four (4) years.