Okla. Stat. tit. 68, § 68-500.15: Perfecting exemptions for suppliers, tank wagon

importers and importers of dyed diesel fuel.

All exemptions under Section 10 of this act, not expressly

covered under Sections 11 through 14 of this act, shall be perfected

as follows:

1. A supplier or tank wagon importer shall take a deduction

against motor fuel shown on the monthly report for those gallons of

diesel fuel removed from a terminal or refinery destined for

delivery to a point in this state as shown on the shipping papers,

as to which dye was added in a manner which conforms to federal

requirements established by the Internal Revenue Code and

regulations issued thereunder; or

2. An importer shall take a deduction against tax owed under

Section 18 of this act for dyed diesel fuel if such diesel fuel

would have met the requirements of paragraph 1 of this section.