{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-500.3","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-500.3","heading":"Definitions","body":"\n\nAs used in the Motor Fuel Tax Code:\n\n1. \"Act\" or \"this act\" means the Motor Fuel Tax Code;\n\n2. \"Agricultural purposes\" means clearing, terracing or\n\notherwise preparing the ground on a farm; preparing soil for\n\nplanting and fertilizing, cultivating, raising and harvesting crops;\n\nraising and feeding livestock and poultry; building fences; pumping\n\nwater for any and all uses on the farm, including irrigation;\n\nbuilding roads upon any farm by the owner or person farming same;\n\noperating milking machines; sawing wood for use on a farm; producing\n\nelectricity for use on a farm; movement of tractors, farm implements\n\nand equipment from one field to another and use of farm tractors to\n\nmove farm products from farm to market;\n\n3. \"Biodiesel\" means a fuel comprised of mono-alkyl esters of\n\nlong chain fatty acids generally derived from vegetable oils or\n\nanimal fats, commonly known as \"B100\", that is commonly and\n\ncommercially known or sold as a fuel that is suitable for use in a\n\nhighway vehicle. The fuel meets this requirement if, without\n\nfurther processing or blending, the fuel is a fluid and has\n\npractical and commercial fitness for use in the propulsion of a\n\nhighway vehicle;\n\n4. \"Biodiesel blend\" means a blend of biodiesel fuel with\n\npetroleum-based diesel fuel, commonly designated as \"Bxx\", where\n\n\"xx\" represents the volume percentage of biodiesel fuel in the\n\nblend, and that is commonly and commercially known or sold as a fuel\n\nthat is suitable for use in a highway vehicle. The fuel meets this\n\nrequirement if, without further processing or blending, the fuel is\n\na fluid and has practical and commercial fitness for use in the\n\npropulsion of a highway vehicle;\n\n5. \"Blend stock\" means any petroleum product component of\n\ngasoline, such as naphtha, reformate, or toluene, that can be\n\nblended for use in a motor fuel without further processing.\n\nHowever, the term does not include any substance that:\n\na. will be ultimately used for consumer nonmotor-fuel\n\nuse, and\n\nb. is sold or removed in drum quantities (55 gallons) or\n\nless at the time of the removal or sale;\n\n6. \"Blended fuel\" means a mixture composed of gasoline or\n\ndiesel fuel and another liquid, other than a de minimis amount of a\n\nproduct such as carburetor detergent or oxidation inhibitor, that\n\ncan be used as a fuel in a highway vehicle. This term includes\n\ngasohol, ethanol and fuel grade ethanol;\n\n7. \"Blender\" means any person that produces blended motor fuel\n\noutside the bulk transfer/terminal system;\n\n8. \"Blending\" means the mixing of one or more petroleum\n\nproducts, with or without another product, regardless of the\n\noriginal character of the product blended, if the product obtained\n\nby the blending is capable of use or otherwise sold for use in the\n\ngeneration of power for the propulsion of a motor vehicle, an\n\nairplane, or a motorboat. The term does not include that blending\n\nthat occurs in the process of refining by the original refiner of\n\ncrude petroleum or the blending or products known as lubricating oil\n\nand greases;\n\n9. \"Bulk end user\" means a person who receives into the\n\nperson's own storage facilities in transport truck lots of motor\n\nfuel for the person's own consumption;\n\n10. \"Bulk plant\" means a motor fuel storage and distribution\n\nfacility that is not a terminal and from which motor fuel may be\n\nremoved at a rack;\n\n11. \"Bulk transfer\" means any transfer of motor fuel from one\n\nlocation to another by pipeline tender or marine delivery within the\n\nbulk transfer/terminal system;\n\n12. \"Bulk transfer/terminal system\" means the motor fuel\n\ndistribution system consisting of refineries, pipelines, vessels,\n\nand terminals. Gasoline in a refinery, pipeline, vessel, or\n\nterminal is in the bulk transfer/terminal system. Motor fuel in the\n\nfuel supply tank of any engine, or in any tank car, rail car,\nr by pipeline tender or marine delivery within the\n\nbulk transfer/terminal system;\n\n12. \"Bulk transfer/terminal system\" means the motor fuel\n\ndistribution system consisting of refineries, pipelines, vessels,\n\nand terminals. Gasoline in a refinery, pipeline, vessel, or\n\nterminal is in the bulk transfer/terminal system. Motor fuel in the\n\nfuel supply tank of any engine, or in any tank car, rail car,\n\ntrailer, truck, or other equipment suitable for ground\n\ntransportation is not in the bulk transfer/terminal system;\n\n13. \"Tax Commission\" or \"Commission\" means the Oklahoma Tax\n\nCommission;\n\n14. \"Compressed natural gas\" means a volume of natural gas\n\nconsisting primarily of methane which has been reduced to\n\napproximately one percent (1%) of its original volume for purposes\n\nof storage and for use as a fuel in motor vehicles;\n\n15. \"Consumer\" means the user of the motor fuel on the public\n\nhighways of this state;\n\n16. \"Dead storage\" means the amount of motor fuel that will not\n\nbe pumped out of a storage tank because the motor fuel is below the\n\nmouth of the draw pipe. For purposes of Section 500.1 et seq. of\n\nthis title, a dealer may assume that the amount of motor fuel in\n\ndead storage is two hundred (200) gallons for a tank with a capacity\n\nof less than ten thousand (10,000) gallons and four hundred (400)\n\ngallons for a tank with a capacity of ten thousand (10,000) gallons\n\nor more;\n\n17. \"Delivery\" means the placing of motor fuel or any liquid\n\ninto the fuel tank of a motor vehicle;\n\n18. \"Destination state\" means the state, territory, or foreign\n\ncountry to which motor fuel is directed for delivery into a storage\n\nfacility, a receptacle, a container, or a type of transportation\n\nequipment for the purpose of resale or use;\n\n19. \"Diesel fuel\" means any liquid, including but not limited\n\nto, biodiesel, biodiesel blend or other diesel blended fuel, that is\n\ncommonly or commercially known or sold as a fuel that is suitable\n\nfor use in a diesel-powered highway vehicle. A liquid meets this\n\nrequirement if, without further processing or blending, the liquid\n\nhas practical and commercial fitness for use in the propulsion\n\nengine of a diesel-powered highway vehicle. Except as provided in\n\nsubsection B of Section 500.4 of this title, \"diesel fuel\" does not\n\ninclude jet fuel sold to a buyer who is registered with and\n\ncertified by the Internal Revenue Service to purchase jet fuel\n\nsubject to the Internal Revenue Service;\n\n20. \"Diesel-powered highway vehicle\" means a motor vehicle\n\noperated on a highway that is propelled by a diesel-powered engine;\n\n21. \"Distributor\" means a person who acquires motor fuel from a\n\nsupplier or from another distributor for subsequent sale or use;\n\n22. \"Dyed diesel fuel\" means diesel fuel that is required to be\n\ndyed pursuant to United States Environmental Protection Agency rules\n\nor is dyed pursuant to Internal Revenue Service rules or pursuant to\n\nany other requirements subsequently set by the United States\n\nEnvironmental Protection Agency or Internal Revenue Service\n\nincluding any invisible marker requirements;\n\n23. \"Eligible purchaser\" means a person who has been authorized\n\nby the Commission pursuant to Section 500.23 of this title to make\n\nthe election pursuant to Section 500.22 of this title;\n\n24. \"Enterer\" includes any person who is the importer of\n\nrecord, pursuant to federal customs law, with respect to motor fuel.\n\nIf the importer of record is acting as an agent, the person for whom\n\nthe agent is acting is the enterer. If there is no importer of\n\nrecord of motor fuel entered into this state, the owner of the motor\n\nfuel at the time it is brought into this state is the enterer;\n\n25. \"Entry\" means the importing of motor fuel into this state.\n\nMotor fuel brought into this state in the fuel tank of a motor\n\nvehicle shall not be deemed to be an \"entry\" if not removed from the\n\nfuel tank except as used for the propulsion of that motor vehicle,\nrecord of motor fuel entered into this state, the owner of the motor\n\nfuel at the time it is brought into this state is the enterer;\n\n25. \"Entry\" means the importing of motor fuel into this state.\n\nMotor fuel brought into this state in the fuel tank of a motor\n\nvehicle shall not be deemed to be an \"entry\" if not removed from the\n\nfuel tank except as used for the propulsion of that motor vehicle,\n\nexcept to the extent that motor fuel was acquired tax free for\n\nexport or a refund of tax was claimed as a result of exportation\n\nfrom the state from which that motor fuel was transported into this\n\nstate;\n\n26. \"Export\" means to obtain motor fuel in this state for sale\n\nor other distribution in another state. In applying this\n\ndefinition, motor fuel delivered out of state by or for the seller\n\nconstitutes an export by the seller and motor fuel delivered out of\n\nstate by or for the purchaser constitutes an export by the\n\npurchaser;\n\n27. \"Exporter\" means any person, other than a supplier, who\n\npurchases motor fuel in this state for the purpose of transporting\n\nor delivering the fuel to another state or country;\n\n28. \"Farm tractor\" means all tractor-type, motorized farm\n\nimplements and equipment but shall not include motor vehicles of the\n\ntruck-type, pickup truck-type, automobiles, and other motor vehicles\n\nrequired to be registered and licensed each year pursuant to the\n\nprovisions of the motor vehicle license and registration laws of\n\nthis state;\n\n29. \"Fuel transportation vehicle\" means any vehicle designed\n\nfor highway use which is also designed or used to transport motor\n\nfuels and includes transport trucks and tank wagons;\n\n30. \"Gasoline\" means all products, including but not limited\n\nto, gasoline blend stocks, commonly or commercially known or sold as\n\ngasoline that are suitable for use as a motor fuel. Gasoline does\n\nnot include products that have an American Society for Testing\n\nMaterials (\"A.S.T.M.\") octane number of less than seventy-five (75)\n\nas determined by the \"motor method\". Except as provided in\n\nsubsection B of Section 500.4 of this title, \"gasoline\" does not\n\ninclude aviation gasoline provided that the buyer is registered to\n\npurchase aviation gasoline free of tax and the seller obtains\n\ncertification of such fact satisfactory to the Commission prior to\n\nmaking the sale;\n\n31. \"Gasoline blend stocks\" includes any petroleum product\n\ncomponent of gasoline, such as naphtha, reformate, or toluene, that\n\ncan be blended for use in a motor fuel. The term shall not include\n\nany substance that will be ultimately used for consumer nonmotor-\n\nfuel use and is sold or removed in drum quantities of 55 gallons or\n\nless at the time of the removal or sale;\n\n32. \"Gross gallons\" means the total measured motor fuel,\n\nexclusive of any temperature or pressure adjustments, in U.S.\n\ngallons;\n\n33. \"Heating oil\" means a motor fuel that is burned in a\n\nboiler, furnace, or stove for heating or industrial processing\n\npurposes;\n\n34. \"Highway vehicle\" means a self-propelled vehicle that is\n\ndesigned for use on a highway;\n\n35. \"Import\" means to bring motor fuel into this state by any\n\nmeans of conveyance other than in the fuel supply tank of a motor\n\nvehicle. In applying this definition, motor fuel delivered into\n\nthis state from out of state by or for the seller constitutes an\n\nimport by the seller, and motor fuel delivered into this state from\n\nout of state by or for the purchaser constitutes an import by the\n\npurchaser;\n\n36. \"Import verification number\" means the number assigned by\n\nthe Commission with respect to a single transport truck delivery\n\ninto this state from another state upon request for an assigned\n\nnumber by an importer or the transporter carrying motor fuel into\n\nthis state for the account of an importer;\n\n37. \"In this state\" means the area within the border of this\n\nstate, including all land within the borders of this state owned by\n\nthe United States of America;\ne Commission with respect to a single transport truck delivery\n\ninto this state from another state upon request for an assigned\n\nnumber by an importer or the transporter carrying motor fuel into\n\nthis state for the account of an importer;\n\n37. \"In this state\" means the area within the border of this\n\nstate, including all land within the borders of this state owned by\n\nthe United States of America;\n\n38. \"Indian country\" means:\n\na. land held in trust by the United States of America for\n\nthe benefit of a federally recognized Indian tribe or\n\nnation,\n\nb. all land within the limits of any Indian reservation\n\nunder the jurisdiction of the United States\n\nGovernment, notwithstanding the issuance of any\n\npatent, and including rights-of-way running through\n\nthe reservation,\n\nc. all dependent Indian communities within the borders of\n\nthe United States whether within the original or\n\nsubsequently acquired territory thereof, and whether\n\nwithin or without the limits of a state, and\n\nd. all Indian allotments, the Indian titles to which have\n\nnot been extinguished, including individual allotments\n\nheld in trust by the United States or allotments owned\n\nin fee by individual Indians subject to federal law\n\nrestrictions regarding disposition of said allotments\n\nand including rights-of-way running through the same.\n\nThe term shall also include the definition of Indian country as\n\nfound in 18 U.S.C., Section 1151;\n\n39. \"Indian tribe\", \"tribes\", or \"federally recognized Indian\n\ntribe or nation\" means an Indian tribal entity which is recognized\n\nby the United States Bureau of Indian Affairs as having a special\n\nrelationship with the United States. The term shall also include\n\nthe definition of a tribe as defined in 25 U.S.C., Section 479a;\n\n40. \"Invoiced gallons\" means the gallons actually billed on an\n\ninvoice in payment to a supplier;\n\n41. \"K-1 kerosene\" means a petroleum product having an A.P.I.\n\ngravity of not less than forty degrees (40°), at a temperature of\n\nsixty degrees (60°) Fahrenheit and a minimum flash point of one\n\nhundred degrees (100°) Fahrenheit with a sulphur content not\n\nexceeding five one-hundredths percent (0.05%) by weight;\n\n42. \"Liquefied natural gas\" means a volume of natural gas\n\nconsisting primarily of methane which has been cooled to\n\napproximately negative two hundred sixty (-260) degrees Fahrenheit\n\nin order to convert it to a liquid state for purposes of storage and\n\nuse as a fuel in motor vehicles;\n\n43. \"Liquid\" means any substance that is liquid in excess of\n\nsixty degrees (60°) Fahrenheit and a pressure of fourteen and seven-\n\ntenths (14.7) pounds per square inch absolute;\n\n44. \"Motor fuel\" means gasoline, diesel fuel and blended fuel;\n\n45. \"Motor fuel transporter\" means a person who transports\n\nmotor fuel outside the bulk terminal/transfer system by transport\n\ntruck or railroad tank car;\n\n46. \"Motor vehicle\" means every automobile, truck, truck-\n\ntractor or any motor bus or self-propelled vehicle not operated or\n\ndriven upon fixed rails or tracks. The term does not include:\n\na. farm tractors or machinery including tractors and\n\nmachinery designed for off-road use but capable of\n\nmovement on roads at low speeds,\n\nb. a vehicle operated on rails, or\n\nc. machinery designed principally for off-road use;\n\n47. \"Net gallons\" means the motor fuel, measured in U.S.\n\ngallons, when corrected to a temperature of sixty degrees (60°)\n\nFahrenheit (13° Celsius) and a pressure of fourteen and seven-tenths\n\n(14.7) pounds per square inch (psi);\n\n48. \"Permissive supplier\" means an out-of-state supplier that\n\nelects, but is not required, to have a supplier's license pursuant\n\nto Section 500.1 et seq. of this title;\n\n49. \"Person\" means natural persons, individuals, partnerships,\n\nfirms, associations, corporations, estates, trustees, business\n\ntrusts, syndicates, this state, any county, city, municipality,\n14.7) pounds per square inch (psi);\n\n48. \"Permissive supplier\" means an out-of-state supplier that\n\nelects, but is not required, to have a supplier's license pursuant\n\nto Section 500.1 et seq. of this title;\n\n49. \"Person\" means natural persons, individuals, partnerships,\n\nfirms, associations, corporations, estates, trustees, business\n\ntrusts, syndicates, this state, any county, city, municipality,\n\nschool district or other political subdivision of the state,\n\nfederally recognized Indian tribe, or any corporation or combination\n\nacting as a unit or any receiver appointed by any state or federal\n\ncourt;\n\n50. \"Position holder\" means the person who holds the inventory\n\nposition in motor fuel in a terminal, as reflected on the records of\n\nthe terminal operator. A person holds the inventory position in\n\nmotor fuel when that person has a contract with the terminal\n\noperator for the use of storage facilities and terminaling services\n\nfor fuel at the terminal. The term includes a terminal operator who\n\nowns fuel in the terminal;\n\n51. \"Public highway\" means every road, toll road, highway,\n\nstreet, way or place generally open to the use of the public as a\n\nmatter of right for the purposes of vehicular travel, including\n\nstreets and alleys of any town or city notwithstanding that the same\n\nmay be temporarily closed for construction, reconstruction,\n\nmaintenance or repair;\n\n52. \"Qualified terminal\" means a terminal designated as a\n\nqualified terminal pursuant to the Internal Revenue Code, regulation\n\nand practices and which has been assigned a terminal control number\n\n(\"tcn\") by the Internal Revenue Service;\n\n53. \"Rack\" means a mechanism for delivering motor fuel from a\n\nrefinery, a terminal, or a bulk plant into a railroad tank car, a\n\ntransport truck or other means of bulk transfer outside of the bulk\n\ntransfer/terminal system;\n\n54. \"Refiner\" means any person that owns, operates, or\n\notherwise controls a refinery within the United States;\n\n55. \"Refinery\" means a facility used to produce motor fuel from\n\ncrude oil, unfinished oils, natural gas liquids, or other\n\nhydrocarbons and from which motor fuel may be removed by pipeline,\n\nby vessel, or at a rack;\n\n56. \"Removal\" means any physical transfer other than by\n\nevaporation, loss, or destruction of motor fuel from a terminal,\n\nmanufacturing plant, customs custody, pipeline, marine vessel such\n\nas a barge or tanker, refinery or any receptacle that stores motor\n\nfuel;\n\n57. \"Retailer\" means a person that engages in the business of\n\nselling or distributing to the consumer within this state;\n\n58. \"Supplier\" means a person that is:\n\na. registered pursuant to Section 4101 of the Internal\n\nRevenue Code for transactions in motor fuels in the\n\nbulk transfer/terminal distribution system, and\n\nb. one of the following:\n\n(1) the position holder in a terminal or refinery in\n\nthis state,\n\n(2) imports motor fuel into this state from a foreign\n\ncountry,\n\n(3) acquires motor fuel from a terminal or refinery\n\nin this state from a position holder pursuant to\n\na two-party exchange, or\nhe Internal\n\nRevenue Code for transactions in motor fuels in the\n\nbulk transfer/terminal distribution system, and\n\nb. one of the following:\n\n(1) the position holder in a terminal or refinery in\n\nthis state,\n\n(2) imports motor fuel into this state from a foreign\n\ncountry,\n\n(3) acquires motor fuel from a terminal or refinery\n\nin this state from a position holder pursuant to\n\na two-party exchange, or\n\n(4) the position holder in a terminal or refinery\n\noutside this state with respect to motor fuel\n\nwhich that person imports into this state on the\n\naccount of that person.\n\nA terminal operator shall not be considered a supplier based\n\nsolely on the fact that the terminal operator handles motor fuel\n\nconsigned to it within a terminal. \"Supplier\" also means a person\n\nthat produces alcohol or alcohol derivative substances in this\n\nstate, produces alcohol or alcohol derivative substances for import\n\nto this state into a terminal, or acquires upon import by truck,\n\nrailcar or barge into a terminal or refinery, alcohol or alcohol\n\nderivative substances. \"Supplier\" includes a permissive supplier\n\nunless specifically provided otherwise;\n\n59. \"Tank wagon\" means a straight truck having multiple\n\ncompartments designed or used to carry motor fuel;\n\n60. \"Terminal\" means a storage and distribution facility for\n\nmotor fuel, supplied by pipeline or marine vessel which is\n\nregistered as a qualified terminal by the Internal Revenue Service\n\nand from which motor fuel may be removed at a rack;\n\n61. \"Terminal bulk transfers\" include but are not limited to\n\nthe following:\n\na. a marine barge movement of fuel from a refinery or\n\nterminal to a terminal,\n\nb. pipeline movements of fuel from a refinery or terminal\n\nto a terminal,\n\nc. book transfers of product within a terminal between\n\nsuppliers prior to completion of removal across the\n\nrack, and\n\nd. two-party exchanges between licensed suppliers;\n\n62. \"Terminal operator\" means any person that owns, operates,\n\nor otherwise controls a terminal, and does not use a substantial\n\nportion of the motor fuel that is transferred through or stored in\n\nthe terminal for its own use or consumption or in the manufacture of\n\nproducts other than motor fuel. A terminal operator may own the\n\nmotor fuel that is transferred through or stored in the terminal;\n\n63. \"Throughputter\" means any person that:\n\na. receives transfer of motor fuel from refiners,\n\nimporters, terminal operators, or other\n\nthroughputters,\n\nb. stores the motor fuel in a terminal, and\n\nc. owns the motor fuel or holds the inventory position to\n\nthe motor fuel, as reflected on the records of the\n\nterminal operator, at the time of removal or sale from\n\na terminal;\n\n64. \"Transmix\" means the buffer or interface between two\n\ndifferent products in a pipeline shipment, or a mix of two different\n\nproducts within a refinery or terminal that results in an off-grade\n\nmixture;\n\n65. \"Transport truck\" means a semitrailer combination rig\n\ndesigned or used for the purpose of transporting motor fuel over the\n\nhighways;\n\n66. \"Transporter\" means any operator of a pipeline, barge,\n\nrailroad or transport truck engaged in the business of transporting\n\nmotor fuels;\n\n67. \"Two-party exchange\" means a transaction in which the motor\n\nfuel is transferred from one licensed supplier or licensed\n\npermissive supplier to another licensed supplier or licensed\n\npermissive supplier and:\n\na. which transaction includes a transfer from the person\n\nthat holds the original inventory position for motor\n\nfuel in the terminal as reflected on the records of\n\nthe terminal operator, and\n\nb. the exchange transaction is simultaneous with removal\n\nfrom the terminal by the receiving exchange partner.\n\nHowever, in any event, the terminal operator in the books and\n\nrecords of such terminal operator treats the receiving exchange\n\nparty as the supplier which removes the product across a terminal\n\nrack for purposes of reporting such events to this state;\nrds of\n\nthe terminal operator, and\n\nb. the exchange transaction is simultaneous with removal\n\nfrom the terminal by the receiving exchange partner.\n\nHowever, in any event, the terminal operator in the books and\n\nrecords of such terminal operator treats the receiving exchange\n\nparty as the supplier which removes the product across a terminal\n\nrack for purposes of reporting such events to this state;\n\n68. \"Ultimate vendor\" means a person that sells motor fuel to\n\nthe consumer;\n\n69. \"Undyed diesel fuel\" means diesel fuel that is not subject\n\nto the United States Environmental Projection Agency dyeing\n\nrequirements, or has not been dyed in accordance with Internal\n\nRevenue Service fuel dyeing provisions;\n\n70. \"Vehicle fuel tank\" means any receptacle on a motor vehicle\n\nfrom which fuel is supplied for the propulsion of the motor vehicle;\n\nand\n\n71. \"Wholesaler\" means a person that acquires motor fuel from a\n\nsupplier or from another wholesaler for subsequent sale and\n\ndistribution at wholesale.","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":"a8aeabf5e60645ae0c92117de2866428e3a8df81162f321604ee6e4f0523b59b","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-500.29","next":"us-ok/okla.-stat.-tit.-68-68-500.30"},"notice":"GroundRules: Original legal text. Not legal advice."}