Okla. Stat. tit. 52, § 52-420.5: Fees on sale, purchase, rental and/or use of refillable

cylinders and containers - Penalties.

A. The Board is authorized to establish a fee, to be paid to

the Administrator, upon the sale, purchase, rental and/or use in

this state of liquefied petroleum gas refillable cylinders and all

other liquefied petroleum gas containers.

B. Each manufacturer of LP-Gas containers in Oklahoma, each

vendor of containers manufactured outside of the state, and each

person, firm or corporation placing any LPG container or cylinder in

use in this state shall pay the applicable fee. For vendors of

containers manufactured outside of this state, the fee or fees shall

apply and become due upon delivery to the vendors, or for their

account within the state of containers or cylinders purchased

outside of the state. In no event shall the fees herein levied be

paid or become payable on any container or cylinder sold, rented,

purchased or placed in use in this state prior to the effective date

of this act, or more than once on any container or cylinder, or upon

any container or cylinder resold, rerented, repurchased or reused in

this state. The Administrator is authorized to refund or credit

fees upon containers sold outside of the state upon which the fees

have previously been paid, or any fees which have erroneously been

paid, upon written application supported by affidavit setting forth

the basis for such refund. The Administrator is authorized to adopt

a system of identification of containers on which the fees herein

levied have been paid.

C. No person, firm or corporation shall use or install in this

state any container or cylinder upon which the applicable fee levied

above applies and has not been paid. In case of failure to pay

within the specified time, there shall be assessed a penalty of

twenty-five percent (25%), which shall be added to the applicable

fee.