{"data":{"id":"us-ok/okla.-stat.-tit.-17-17-327.2","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 17, § 17-327.2","heading":"Duty to precollect assessment – Collection report","body":"A. It shall be the duty of every supplier, licensed importer or\n\nany other appropriate person under this act to precollect and remit\n\nany assessment so precollected pursuant to the provisions of this\n\nact and Section 327.1 of this title and make and submit an\n\nassessment collection report as required by this section.\n\nB. 1. The assessment imposed pursuant to the provision of\n\nSection 327.1 of this title shall be collected and remitted to the\n\nOklahoma Tax Commission at the same time and in the same manner as\n\nprovided by law for the collection and remission of tax levies upon\n\nthe sale of gasoline within this state. The basis for computation\n\nof the amount due shall be one hundred percent (100%) of the net\n\ngallonage reported to the Tax Commission for assessment.\n\n2. Each supplier, licensed importer or other appropriate person\n\nshall make and submit for each calendar month that the assessment is\n\nimposed an itemized and verified assessment collection report\n\nshowing:\n\na. the name of the supplier, licensed importer or other\n\nappropriate person collecting the assessment,\n\nb. the total amount of motor fuel, diesel fuel and\n\nblending materials sold during the preceding month,\n\nc. the total amount of assessments collected by the\n\nsupplier, licensed importer or other appropriate\n\nperson during the preceding month, and\n\nd. such further information the Tax Commission may\n\nrequire to enable it to compute correctly and collect\n\nthe assessment made pursuant to this act.\n\nThe reports shall be filed at the same time and in like manner\n\nas required for gasoline tax reports pursuant to this act.\n\nC. Every supplier, licensed importer or other appropriate\n\nperson shall keep and preserve suitable records of the gross sales\n\nof motor fuel, diesel fuel and blending materials, the assessment\n\ncollected and such other pertinent records and documents which may\n\nbe necessary to determine the amount of assessment due as will\n\nsubstantiate and prove the accuracy of the reports. All the records\n\nshall be preserved for a period of three (3) years, unless the Tax\n\nCommission, in writing, has authorized their destruction or disposal\n\nat an earlier date. The records shall be open for examination by\n\nemployees of the Tax Commission, the Corporation Commission or the\n\nOklahoma Department of Transportation in the performance of their\n\nduties pursuant to law.\n\nD. Any supplier, licensed importer or other appropriate person\n\nwho fails to comply with any provisions of this section shall pay a\n\npenalty imposed by the Tax Commission. Any monies collected for\n\npayment of the penalty shall be deposited in the same manner as the\n\nassessments pursuant to the provisions of subsection B of this\n\nsection. The penalty shall be equal to ten percent (10%) of the\n\ngross amount of the assessments received by the supplier, licensed\n\nimporter or other appropriate person for the report period that the\n\nsupplier, licensed importer or other appropriate person failed to\n\ntimely mail the required report or remit any monies collected\n\npursuant to the provisions of this act.\n\nE. The Tax Commission shall keep a separate accounting of all\n\nthe monies received pursuant to this section and together with any\n\ninterests and penalties thereon shall deposit such monies monthly as\n\nprovided in subsection B of this section.","path":["OK Code","Title 17"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os17.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"b678662e3c3f91f2caa1a72064c13d9a9cc7aedbb664d9ef79ba1470c476547e","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-17-17-327.1","next":"us-ok/okla.-stat.-tit.-17-17-327.3"},"notice":"GroundRules: Original legal text. Not legal advice."}