{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-500.33","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-500.33","heading":"Licenses","body":"A. Each supplier engaged in business in this state as a\n\nsupplier shall first obtain a supplier's license.\n\nB. Any person who desires to precollect the tax imposed by this\n\nact as a supplier and who meets the definition of a permissive\n\nsupplier may obtain a permissive supplier's license. Application\n\nfor or possession of a permissive supplier's license shall not in\n\nitself subject the applicant or licensee to the jurisdiction of this\n\nstate for any other purpose than administration and enforcement of\n\nthis act.\n\nC. Each terminal operator, other than a supplier licensed under\n\nsubsection A of this section, engaged in business in this state as a\n\nterminal operator shall first obtain a terminal operator's license\n\nfor each terminal site.\n\nD. Each person, except suppliers, desiring to export motor fuel\n\nto a destination outside of this state shall first obtain an\n\nexporter's license. The state shall require that any exporter who\n\nexports product to another state without first paying the motor fuel\n\ntax of that destination state to the supplier shall first obtain an\n\nexporter's license.\n\nE. Each person who is not licensed as a supplier or bonded\n\nimporter shall obtain a transporter's license before transporting\n\nmotor fuel by whatever manner from a point outside this state to a\n\npoint inside this state, or from a point inside this state to a\n\npoint outside this state, regardless of whether the person is\n\nengaged for hire in interstate commerce or for hire in intrastate\n\ncommerce.\n\nF. 1. Each person desiring to deliver motor fuel into this\n\nstate on behalf of such person, for the account of that person, or\n\nfor resale to a purchaser in this state, from another state in a\n\nfuel transport truck or in a pipeline or barge shipment into storage\n\nfacilities other than a qualified terminal, shall first make\n\napplication for and obtain either an occasional importer's license,\n\nor a bonded importer's license.\n\n2. Paragraph 1 of this subsection shall not apply to persons\n\nwho exclusively import motor fuel which is exempted because in\n\naccordance with paragraph 16 of Section 500.10 of this title it has\n\nbeen dyed.\n\n3. Paragraph 1 of this subsection shall not apply to persons\n\nwho import nonexempt motor fuels meeting the following conditions:\n\na. all of the motor fuel is subject to one or more tax\n\nprecollection agreements with suppliers as provided\n\nunder Section 500.19 of this title,\n\nb. all of the motor fuel tax precollected by the supplier\n\nis expressly evidenced on the terminal-issued shipping\n\npaper as more specifically provided under Section\n\n500.44 of this title, and\n\nc. the Commission has determined that all border states\n\nhave adopted terminal reporting requirements adequate\n\nfor the mutual enforcement of this act.\n\n4. A person desiring to import motor fuel to a destination in\n\nthis state from another specific terminal source state, and who has\n\nnot entered into an agreement to prepay the motor fuel tax of this\n\nstate to the supplier or permissive supplier with respect to the\n\nimports, shall obtain a valid occasional importer's license, or\n\nsubject to the bonding requirements of subsection B of Section\n\n500.35 of this title, a valid bonded importer's license under\n\nparagraph 1 of this subsection. In either event, the person shall:\n\na. obtain an import verification number from the\n\nCommission no sooner than twenty-four (24) hours prior\n\nto entering the state for each separate import into\n\nthis state, but in any event the number shall be\n\nobtained prior to entering this state, and\n\nb. display the handwritten import verification number on\n\nthe terminal-issued shipping document required under\n\nSection 500.50 of this title, and\n\nc. comply with the payment requirements under Section\n\n500.18 of this title, whichever is applicable.\n\n5. The importers' licenses issued pursuant to this section\nr to entering this state, and\n\nb. display the handwritten import verification number on\n\nthe terminal-issued shipping document required under\n\nSection 500.50 of this title, and\n\nc. comply with the payment requirements under Section\n\n500.18 of this title, whichever is applicable.\n\n5. The importers' licenses issued pursuant to this section\n\nshall be specific to each source of supply state, and in the event\n\nthat the other terminal source of supply state shall have adopted\n\nreciprocal legislation, or a multi-state compact, providing for\n\ncollection of destination state tax by the terminal supplier in\n\naccordance with terminal-issued shipping papers designating the\n\nintended state of destination, then the importer shall be ineligible\n\nfor a license to import motor fuel outside the bulk transfer system\n\nfrom the other state, and any license to so import from the other\n\nstate shall be rendered invalid.\n\nG. Each person who is an importer of motor fuel into this state\n\nby a tank wagon operating out of or controlling a bulk plant in\n\nanother state, if the destination of that tank wagon is within\n\ntwenty-five (25) miles of the border of this state, shall make\n\napplication for and obtain a license from the Commission prior to\n\nengaging in such importation activities. However, registration as a\n\ntank wagon operator-importer shall not constitute authorization of\n\nsuch persons to acquire nonexempt motor fuel free of the tax imposed\n\nby this act at a terminal either within this state or without this\n\nstate for direct delivery to a location in this state. Any person\n\nwho possesses a valid importer's license shall be eligible as a tank\n\nwagon operator-importer without issuance of a separate license\n\nprovided the importer also operates one or more bulk plants outside\n\nthis state. Operators of a tank wagon delivering a product into\n\nthis state more than twenty-five (25) miles from the border shall be\n\nrequired to apply for an importer's license under subsection F of\n\nthis section.\n\nH. 1. Each person who engages in the business of selling motor\n\nfuel, compressed natural gas, or liquefied natural gas at wholesale\n\nor retail, or storing or distributing motor fuel, compressed natural\n\ngas, or liquefied natural gas for resale within this state, shall\n\nfirst obtain a fuel vendor license which shall be operative for all\n\nlocations controlled or operated by that licensee in this state or\n\nin any other state from which the person removes fuel for delivery\n\nand use in this state.\n\n2. Each fuel vendor shall maintain detailed records of all\n\npurchases and sales for a period of not less than three (3) years.\n\n3. All fuel vendor records shall be maintained in English and\n\nArabic numerals or language acceptable to electronic formats.\n\n4. The Commission may, in its discretion, exempt from paragraph\n\n1 of this subsection any or all classes of persons who possess a\n\nvalid supplier, terminal operator, carrier, importer, tank wagon\n\noperator or exporter license.","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":"8fccc1f388c135abb9f56017ef25e46be83574392bd0ca1064ad16b7eda42534","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-500.32","next":"us-ok/okla.-stat.-tit.-68-68-500.34"},"notice":"GroundRules: Original legal text. Not legal advice."}