{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-500.18","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-500.18","heading":"Payment of tax by licensed occasional importers and","body":"licensed bonded importers.\n\nExcept as otherwise provided in the Motor Fuel Tax Code, the tax\n\nimposed by Sections 500.4 and 500.4B of this title on motor fuel\n\nmeasured by gallons imported from another state shall be paid by\n\nthe:\n\n1. Licensed occasional importer who has imported the nonexempt\n\nmotor fuel within three (3) business days of the earlier of the time\n\nthat the nonexempt motor fuel was entered into the state, or the\n\ntime that a valid import verification number required by subsection\n\nF of Section 500.33 of this title was assigned by the Commission,\n\nunder such rules and procedures as the Commission may provide; or\n\n2. Licensed bonded importer who has imported the nonexempt\n\nmotor fuel during a month on or before the twentieth day of the\n\nfollowing month unless such day falls upon a weekend or state or\n\nbanking holiday, in which case the liability would be due the next\n\nsucceeding business day.\n\nHowever, if the supplier has made a blanket election to\n\nprecollect tax under Section 500.19 of this title, then the supplier\n\nshall become jointly liable with the importer for the tax and shall\n\nremit the tax to the Commission on behalf of the importer under the\n\nsame terms as a supplier payment under Section 500.20 of this title,\n\nand no import verification number shall be required.","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":"8b275d6b4382be91286f99a12cebb27a933cf692ea3d4a53c4546bf8feaa2101","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-500.17","next":"us-ok/okla.-stat.-tit.-68-68-500.19"},"notice":"GroundRules: Original legal text. Not legal advice."}