Okla. Stat. tit. 68, § 68-500.18: Payment of tax by licensed occasional importers and

licensed bonded importers.

Except as otherwise provided in the Motor Fuel Tax Code, the tax

imposed by Sections 500.4 and 500.4B of this title on motor fuel

measured by gallons imported from another state shall be paid by

the:

1. Licensed occasional importer who has imported the nonexempt

motor fuel within three (3) business days of the earlier of the time

that the nonexempt motor fuel was entered into the state, or the

time that a valid import verification number required by subsection

F of Section 500.33 of this title was assigned by the Commission,

under such rules and procedures as the Commission may provide; or

2. Licensed bonded importer who has imported the nonexempt

motor fuel during a month on or before the twentieth day of the

following month unless such day falls upon a weekend or state or

banking holiday, in which case the liability would be due the next

succeeding business day.

However, if the supplier has made a blanket election to

precollect tax under Section 500.19 of this title, then the supplier

shall become jointly liable with the importer for the tax and shall

remit the tax to the Commission on behalf of the importer under the

same terms as a supplier payment under Section 500.20 of this title,

and no import verification number shall be required.