{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-500.29","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-500.29","heading":"Diversions of motor fuel - Payment of tax","body":"A. In the event an exporter diverts motor fuel removed from a\n\nterminal in this state from an intended destination outside this\n\nstate as shown on the terminal-issued shipping papers to a\n\ndestination within this state, the exporter, in addition to\n\ncompliance with the notification provided for in Section 46 of this\n\nact, shall notify and pay the tax imposed by Section 4 of this act\n\nto the state upon the same terms and conditions as if the exporter\n\nwere an occasional importer licensed under Section 18 of this act.\n\nEach supplier who elects to precollect tax pursuant to this act\n\nshall 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.\n\nB. In the event that an exporter removes from a bulk plant in\n\nthis state motor fuel as to which the tax imposed by this act has\n\npreviously been paid or accrued, the exporter may apply for and the\n\nstate shall issue a refund of the tax upon a showing of proof of\n\nexport satisfactory to the Commission in conformity with Section 11\n\nof this act.\n\nC. In the event that an unlicensed importer diverts motor fuel\n\nfrom a destination outside this state to a destination inside this\n\nstate after having removed the product from a terminal outside this\n\nstate, the importer, in addition to compliance with the notification\n\nprovided for in Section 46 of this act, shall notify the state and\n\nshall pay the tax imposed by this act to this state upon the same\n\nterms and conditions as if the unlicensed importer were a licensed\n\noccasional importer subject to Section 18 of this act without\n\ndeduction for the allowances provided by Section 27 of this act.\n\nHowever, an importer who has purchased the product from a licensed\n\nsupplier may, by mutual agreement with the supplier, permit the\n\nsupplier to assume the liability of the importer and adjust the\n\ntaxes of the importer payable to the supplier.\n\nD. All licensed importers shall otherwise report and pay tax on\n\ndiversions into this state of imported product under Section 18 of\n\nthis act in accordance with the rules applicable to that license\n\nclass. However, an importer who has purchased the product from a\n\nlicensed supplier may, by mutual agreement with the supplier, permit\n\nthe supplier to assume the liability of the importer and adjust the\n\ntaxes of the importer payable to the supplier.\n\nE. If a monthly report is filed or the amount due is remitted\n\nlater than the time required by this act, the tax remitter shall pay\n\nto the Commission all of the motor fuel tax the remitter collected\n\nfrom the sale of motor fuel during the taxable period in addition to\n\npenalties and interest.\n\nF. In the event of a legal diversion from a destination in this\n\nstate to another state, Section 45 of this act shall apply and an\n\nunlicensed exporter diverting the product shall apply for a refund\n\nfrom this state in conformity with paragraph 2 of Section 10 of this\n\nact and Section 11 of this act. However, a supplier may take a\n\ncredit for diversions directed by that supplier for the account of\n\nthe supplier. Additionally, the exporter may, by mutual agreement\n\nwith the supplier, assign the claim of the exporter to the supplier\n\nfor which the supplier may take a credit.\n\nG. In the event that the second state involved in a cross-\n\nborder shipment has entered into a multi-state compact with this\n\nstate, the diverter shall pay or seek refund only upon the\n\ndifference in state taxes with notice to both states upon proof\n\nshown of payment to the actual destination state. The Commission\nhe claim of the exporter to the supplier\n\nfor which the supplier may take a credit.\n\nG. In the event that the second state involved in a cross-\n\nborder shipment has entered into a multi-state compact with this\n\nstate, the diverter shall pay or seek refund only upon the\n\ndifference in state taxes with notice to both states upon proof\n\nshown of payment to the actual destination state. The Commission\n\nshall periodically determine procedures for making this adjustment\n\nand a list of those states which meet these criteria.","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":"82c279ac83b4cb3ee266b74ff8df9b49239a6236e5e3937fad62ea4db9a78a11","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-500.28","next":"us-ok/okla.-stat.-tit.-68-68-500.3"},"notice":"GroundRules: Original legal text. Not legal advice."}