Okla. Stat. tit. 68, § 68-500.8: Measurement of tax on importer gallons and supplier

gallons.

A. The tax imposed by this act on use of motor fuel which was

imported into this state by a licensed importer, other than by a

bulk transfer, shall arise at the time the product is entered into

the state and shall be measured by invoiced gallons received outside

this state at a refinery, terminal or at a bulk plant for delivery

to a destination in this state.

B. Except as provided in subsection A of this section, the tax

imposed by this act on use of motor fuel shall be measured by

invoiced gallons of motor fuel removed, other than by a bulk

transfer by a licensed supplier:

1. From the bulk transfer/terminal system or from a qualified

terminal or refinery within this state;

2. From the bulk transfer/terminal system or from a qualified

terminal or refinery outside this state for delivery to a location

in this state as represented on the shipping papers, provided that

the supplier imports the motor fuel for the account of the supplier,

or the supplier has made a tax precollection election under Section

19 of this act; and

3. Upon sale in a qualified terminal or refinery in this state

to an unlicensed supplier.