{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-1013","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-1013","heading":"Rules and regulations - Bond - Licenses and permits -","body":"Reports - Logs, invoices and load tickets - Stops and inspections.\n\nA. The Tax Commission is hereby authorized and empowered to\n\nprescribe and promulgate all necessary rules and regulations for the\n\npurpose of making and filing all reports required and otherwise\n\nnecessary to the enforcement of this article. The Tax Commission,\n\nat its option and discretion, may require a sufficient bond from any\n\nperson charged with the making and filing of reports and the payment\n\nof the taxes levied pursuant to the provisions of this article.\n\nSaid bond shall run to the State of Oklahoma and shall be\n\nconditioned upon the making and filing of reports as required by\n\nlaw, upon compliance with the rules and regulations of the Tax\n\nCommission, and for the prompt payment of all taxes due the state by\n\nvirtue of the provisions of this article.\n\nB. 1. Every person engaged in the transportation or hauling of\n\npetroleum oil, tank bottoms, pit oil, condensate, distillate, or\n\nother liquid hydrocarbons from which petroleum crude oil or other\n\nproduct subject to gross production tax is extracted, except where\n\nthe transportation is by railroad tank car or by pipeline, shall\n\nsecure a license and permit before engaging in such activity and\n\nshall post a surety bond with the Tax Commission. Said bond shall\n\nrun to the State of Oklahoma and shall be conditioned upon\n\ncompliance with the provisions of this article, the rules and\n\nregulations of the Tax Commission promulgated thereto. Said permits\n\nshall expire three (3) years after the date of issuance or renewal\n\nthereof and shall become invalid on said date unless renewed. The\n\nfee for issuance of such permit or renewal thereof shall be\n\ndetermined by the Commission but shall not exceed One Hundred Fifty\n\nDollars ($150.00). A permit issued prior to the effective date of\n\nthis act shall be valid until it expires.\n\nThe application for and acceptance of the permit required by\n\nthis section and any renewal thereof shall be conclusively deemed\n\nconsent by the applicant for the stopping of the vehicle\n\ntransporting said hydrocarbons, and the inspection of the load\n\nticket and the cargo pursuant to Section 152.6 of Title 74 of the\n\nOklahoma Statutes.\n\n2. Every person operating a tank truck or other conveyance\n\nexcept railroad tank cars or pipelines transporting any of the\n\nproducts described in paragraph 1 of this subsection shall have in\n\nhis possession at all times during such transportation an invoice or\n\nload ticket showing, in addition to other information thereon, the\n\nfollowing:\n\na. date,\n\nb. truck permit number,\n\nc. name of company from whom trucker obtained product\n\nbeing transported,\n\nd. lease name and/or number,\n\ne. county,\n\nf. approximate number of barrels being transported,\n\ng. name of product,\n\nh. destination, and\n\ni. signature of truck driver.\n\nThe invoice or load ticket shall be made in triplicate, one copy\n\nof which shall be retained by the company or person authorizing such\n\ntransportation, one copy of which shall be retained by the person\n\ntransporting such product, and one copy of which shall be furnished\n\nto the person storing, receiving, renting, or purchasing such\n\nproduct.\n\n3. Any person transporting oil or gas or any deleterious\n\nsubstance as such term is defined by Section 139 of Title 52 of the\n\nOklahoma Statutes shall maintain a log containing the name of the\n\nagent of the company or person owning the product which authorized\n\nthe transportation.\n\n4. All such copies of said log and invoices or load tickets\n\nshall be retained for a period of three (3) years. All copies of\n\nsuch log and invoices or load tickets shall be subject to inspection\n\nby the Tax Commission or its representatives or the Oklahoma Bureau\n\nof Investigation at all times during transit of such product or\n\nwhile same is stored or in the possession of any such person.\n\n5. A member of the Oklahoma State Bureau of Investigation or\nckets\n\nshall be retained for a period of three (3) years. All copies of\n\nsuch log and invoices or load tickets shall be subject to inspection\n\nby the Tax Commission or its representatives or the Oklahoma Bureau\n\nof Investigation at all times during transit of such product or\n\nwhile same is stored or in the possession of any such person.\n\n5. A member of the Oklahoma State Bureau of Investigation or\n\nthe Oklahoma Highway Patrol, any sheriff, any salaried deputy\n\nsheriff, any Oklahoma Corporation Commission inspector or\n\nenforcement officer, shall have the authority to stop and inspect\n\nany invoices or load tickets at all times during transit of any such\n\nproduct. If a person transporting or hauling petroleum oil, tank\n\nbottoms, pit oil, condensate, distillate, or other liquid\n\nhydrocarbons from which petroleum crude oil or any other product\n\nsubject to gross production tax is extracted, fails to produce the\n\ninvoice or load ticket as required pursuant to the provisions of\n\nthis section upon proper request therefor, or if the invoice or load\n\nticket does not contain the required information, the product being\n\ntransported, together with the tank truck or other conveyance, may\n\nbe seized and held until a proper invoice or load ticket is\n\nfurnished and the information thereon is verified by the seizing\n\nauthority.\n\nIn the event a proper invoice or load ticket is not furnished\n\nthe seizing authority within forty-eight (48) hours after such\n\nseizure, the seizing authority shall then deliver possession of such\n\nseized property to the sheriff of the county in which it was seized,\n\nwho shall issue his receipt therefor, and inform the Tax Commission\n\nwhich shall declare the gross production tax, together with the\n\namount due pursuant to the provisions of Section 1003 of this\n\narticle, due immediately on the product so seized, and shall assess\n\nthe same together with a penalty equal to the amount of said tax\n\ndue. If the tax, penalty, additional amount due, and all accrued\n\nsheriff's costs are not paid to such sheriff within thirty (30) days\n\nafter delivery to him, he will proceed to sell, without valuation as\n\nfor taxes due the state, such seized property and distribute the\n\nproceeds of such sale in the same manner as is now provided for\n\nsales upon execution.\n\n6. Every tank truck or other conveyance except railroad tank\n\ncars or pipelines used in transporting any of the products named in\n\nthis section must have painted or affixed by decalcomania process in\n\na conspicuous place in at least four-inch letters and figures the\n\ncompany name and Gross Production Transport Permit number which\n\npermit number shall be preceded by the initials \"O.T.C.\".\n\nC. Any person transporting deleterious substances shall have in\n\nhis possession at all times during such transportation an invoice or\n\nload ticket complying with paragraph 2 of subsection B of this\n\nsection.\n\nD. The application for and acceptance of the permit or license\n\nrequired by Section 177.2 of Title 47 of the Oklahoma Statutes shall\n\nbe conclusively deemed consent by the applicant for the stopping of\n\nthe vehicle transporting said substances, and the inspection of the\n\nload ticket and the cargo by the Oklahoma Highway Patrol, sheriffs,\n\nor by agents of the Oklahoma State Bureau of Investigation or\n\nFederal Bureau of Investigation pursuant to Section 152.6 of Title\n\n74 of the Oklahoma Statutes.","path":["OK Code","Title 68"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os68.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"59a4672079be3800f8cdf76559c50ac83b3566886b4d0a797fc5a3c2cd88d4f1","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-1012","next":"us-ok/okla.-stat.-tit.-68-68-1013a"},"notice":"GroundRules: Original legal text. Not legal advice."}