{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-500.20","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-500.20","heading":"Precollection and remittance of tax by suppliers","body":"A. The tax imposed by Sections 500.4 and 500.4B of this title,\n\nmeasured by motor fuel removed by a licensed supplier from a\n\nterminal or refinery in this state other than a bulk transfer, shall\n\nbe precollected and remitted on behalf of the retail consumers to\n\nthe state by the supplier, as shown in the records of the terminal\n\noperator, who removes the taxable gallons.\n\nB. The supplier, and each reseller, shall list the amount of\n\ntax as a separate line item on all invoices or billings.\n\nC. All tax to be paid by a supplier with respect to gallons\n\nremoved on the account of the supplier during a calendar month shall\n\nbe due and payable on or before the twentieth day of the following\n\nmonth unless such day falls upon a weekend or state or banking\n\nholiday in which case the liability would be due the next succeeding\n\nbusiness day.\n\nD. A supplier shall remit any late taxes remitted to the\n\nsupplier by an eligible purchaser and shall timely notify the\n\nCommission of any late remittances if that supplier has previously\n\ngiven notice to the Commission of an uncollectible tax amount\n\npursuant to subsection B of Section 500.24 of this title. For the\n\npurposes of reporting a payment received on previously claimed\n\nuncollectible taxes, any payments made to a supplier on a debt or\n\naccount shall be applied first proportionally to the gallons sold\n\nand the tax thereon, and secondly to interest, service charges, and\n\nany other charges.","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":"ee50173428ec2e454c20b7f143e68c2de85ff8a13ff16ec401ae243033e16713","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-500.2","next":"us-ok/okla.-stat.-tit.-68-68-500.21"},"notice":"GroundRules: Original legal text. Not legal advice."}