Okla. Stat. tit. 68, § 68-500.21: Joint and several liability of termianl operators -

Remittance of tax by terminal operators.

The terminal operator of a terminal in this state is jointly and

severally liable for the tax imposed under Section 4 of this act and

shall remit payment to this state upon discovery of either of the

following conditions:

1. The supplier, with respect to the motor fuel, is a person

other than the terminal operator and is not a licensed supplier.

However, the terminal operator shall be relieved of liability if the

terminal operator establishes all of the following:

a. the terminal operator has a valid terminal operator's

license issued for the facility from which the motor

fuel is withdrawn,

b. the terminal operator has an unexpired notification

certificate from the supplier as required by the

Commission or the Internal Revenue Service, and

c. the terminal operator has no reason to believe that

any information on the certificate is false; or

2. In connection with the removal of diesel fuel that is not

dyed and marked in accordance with Internal Revenue Service

requirements, the terminal operator provides any person with any

bill of lading, shipping paper, or similar document indicating that

the diesel fuel is dyed and marked in accordance with Internal

Revenue Service requirements.