{"data":{"id":"us-ok/okla.-stat.-tit.-52-52-420.27","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 52, § 52-420.27","heading":"Assessment on first sale or import of odorized LP gas -","body":"Records of remitted fees - Entry upon business premises - Suspension\n\nor revocation of registration permit.\n\nA. To fund the activities of the Commission an assessment shall\n\nbe imposed on the first sale of odorized LP gas or at the time of\n\nimport of odorized LP gas into the State of Oklahoma. Each operator\n\nof a loading rack on delivery into any cargo container shall collect\n\nfrom the person who purchases the odorized LP gas an assessment in\n\nan amount of one-half cent ($0.005) per gallon. Each owner of\n\nodorized LP gas, at the time of import into this state, shall be\n\nresponsible for the payment of the one-half cent ($0.005) per gallon\n\nassessment on the volume of LP gas at the time of import.\n\nB. The assessment shall be computed on the net amount of\n\nodorized LP gas delivered into a cargo container.\n\nC. Loading rack operators and importers shall maintain\n\nsufficient records regarding their LP gas operations to enable the\n\nCommission to determine whether the loading rack operators and\n\nimporters have remitted all fees due under the provisions of\n\nsubsection A of this section. Loading rack operators and importers\n\nshall make such records available to the Commission for inspection\n\nand shall maintain such records for the minimum period of time that\n\nbusiness records are required to be maintained by the Internal\n\nRevenue Service.\n\nD. Upon a determination by a majority vote of the Commission\n\nthat just cause exists, a representative of the Commission may, at\n\nreasonable times and after reasonable notice to the loading rack\n\noperator and importer, enter an office, premises or place of\n\nbusiness of a loading rack operator or importer to inspect, examine\n\nand obtain copies of the LP gas operation records maintained\n\npursuant to subsection C of this section, for the purpose of\n\nconducting an audit or investigation or enforcing or administering\n\nthis act. The loading rack operator or importer or their\n\nrepresentative is entitled to be present when the Commission\n\nrepresentative enters to make inspections and examinations on the\n\npremises of the loading rack operator or importer.\n\nE. The Commission shall serve notice to the Oklahoma Liquefied\n\nPetroleum Gas Administrator regarding any importer who fails to\n\nremit the assessment as required under the provisions of this\n\nsection. Upon notice and hearing, the Oklahoma Liquefied Petroleum\n\nGas Board may suspend or revoke any registration permit issued to\n\nthe loading rack operator or importer by the Oklahoma Liquefied\n\nPetroleum Gas Board until all assessments and penalties are paid in\n\nfull.","path":["OK Code","Title 52"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os52.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"711ed3b58b95b6b91e2a3ce2deb2510abeccd331e3289e74b8402acff5fe5f48","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-52-52-420.26","next":"us-ok/okla.-stat.-tit.-52-52-420.28"},"notice":"GroundRules: Original legal text. Not legal advice."}