Okla. Stat. tit. 68, § 68-500.47: Reliance on certain representations

The supplier and the terminal operator shall be entitled to rely

for all purposes of this act on the representation by the

transporter, the shipper or the agent of the shipper as to the

intended state of destination and tax-exempt use of the shipper.

The shipper, importer, transporter, agent of the shipper and any

purchaser, not the supplier or terminal operator, shall be jointly

liable for any tax otherwise due to the state as a result of a

diversion of the motor fuel from the represented destination state.

A terminal operator shall be entitled to rely on the representation

of a licensed supplier with respect to the obligation of the

supplier to precollect tax and the related shipping paper

representation to be as shown on the shipping paper as provided by

subsection A of Section 44 of this act.