{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-500.19","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-500.19","heading":"Election regarding fuel removals from out-of-state","body":"terminals.\n\nA. Any licensed supplier or licensed permissive supplier may\n\nmake a blanket election with the Commission to treat all removals\n\nfrom all of its out-of-state terminals with a destination in this\n\nstate as shown on the terminal-issued shipping paper as if the\n\nremovals were removed across the rack by the supplier from a\n\nterminal in this state for all purposes.\n\nB. The election provided by this section shall be made by\n\nfiling a \"notice of election\" with the Commission.\n\nC. The Commission shall release a list of electing suppliers\n\nunder this section upon request by any person.\n\nD. The absence of an election by a supplier under this section\n\nshall in no way relieve the supplier of responsibility for remitting\n\nthe tax imposed by this act upon the removal from an out-of-state\n\nterminal for import into this state by the supplier.\n\nE. Any supplier which makes the election provided by this\n\nsection shall precollect the tax imposed by this act on all removals\n\nfrom a qualified terminal on its account as a position holder, or as\n\na person receiving fuel from a position holder pursuant to a two-\n\nparty exchange agreement without regard to the license status of the\n\nperson acquiring the fuel from the supplier, except deliveries from\n\nout-of-state terminals to licensed bonded importers, the point or\n\nterms of sale, or the character of delivery.\n\nF. Each supplier who elects to precollect tax under this act\n\nagrees to waive any defense that the state lacks jurisdiction to\n\nrequire collection on all out-of-state sales by such person as to\n\nwhich the person had knowledge that the shipments were destined for\n\nthis state and that this state imposes the requirement pursuant to\n\nthis subsection under its general police powers to regulate the\n\nmovement of motor fuels.\n\nG. Each supplier who elects to precollect tax pursuant to this\n\nact shall not be subject to any civil penalties or interest imposed\n\npursuant to this act for any corrections resulting from a diversion\n\nof the motor fuel from the original destination as represented by\n\nthe purchaser or the agent of the purchaser. However, the supplier\n\nand exporter under this subsection may, by mutual agreement, permit\n\nthe supplier to assume the liability of the exporter and adjust the\n\ntaxes of the exporter payable to the supplier.","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":"84d1933ceaae2cd26288c2a1bf76f074e9f160fca8440e8aa7a149a9c1075733","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-500.18","next":"us-ok/okla.-stat.-tit.-68-68-500.2"},"notice":"GroundRules: Original legal text. Not legal advice."}