{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-500.21","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-500.21","heading":"Joint and several liability of termianl operators -","body":"Remittance of tax by terminal operators.\n\nThe terminal operator of a terminal in this state is jointly and\n\nseverally liable for the tax imposed under Section 4 of this act and\n\nshall remit payment to this state upon discovery of either of the\n\nfollowing conditions:\n\n1. The supplier, with respect to the motor fuel, is a person\n\nother than the terminal operator and is not a licensed supplier.\n\nHowever, the terminal operator shall be relieved of liability if the\n\nterminal operator establishes all of the following:\n\na. the terminal operator has a valid terminal operator's\n\nlicense issued for the facility from which the motor\n\nfuel is withdrawn,\n\nb. the terminal operator has an unexpired notification\n\ncertificate from the supplier as required by the\n\nCommission or the Internal Revenue Service, and\n\nc. the terminal operator has no reason to believe that\n\nany information on the certificate is false; or\n\n2. In connection with the removal of diesel fuel that is not\n\ndyed and marked in accordance with Internal Revenue Service\n\nrequirements, the terminal operator provides any person with any\n\nbill of lading, shipping paper, or similar document indicating that\n\nthe diesel fuel is dyed and marked in accordance with Internal\n\nRevenue Service requirements.","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":"1d16e0c610769fda334fd1dc12fad7564ca728bac60c9eadebab7b36a3fb68de","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-500.20","next":"us-ok/okla.-stat.-tit.-68-68-500.22"},"notice":"GroundRules: Original legal text. Not legal advice."}