{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-500.37","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-500.37","heading":"Supplier reports","body":"A. For the purpose of determining the amount of precollected\n\nmotor fuel tax due, every supplier shall file with the Commission,\n\non forms prescribed and furnished by the Commission, a verified\n\nstatement. The Commission may require the reporting of any\n\ninformation reasonably necessary to determine the amount of\n\nprecollected motor fuel tax due.\n\nB. The reports required by this section shall be filed with\n\nrespect to information for the preceding calendar month on or before\n\nthe twenty-seventh day of the current month.\n\nC. The supplier report required by this section shall include\n\nthe following information with respect to billed gallons of motor\n\nfuel, for all products in the aggregate provided the supplier shall\n\nidentify if billed gallon is net or gross:\n\n1. Removal of gallons of motor fuel by the reporting supplier\n\nfrom the bulk transfer/terminal system in this state as to which the\n\ntax imposed by this act has been precollected or accrued by the\n\nreporting supplier;\n\n2. Removal of gallons of diesel fuel or heating oil from\n\nterminals in this state by the reporting supplier, tax exempt, as to\n\nwhich dye has been added in accordance with paragraph 16 of Section\n\n10 of this act;\n\n3. Removal of gallons of motor fuel from terminals in this\n\nstate by the reporting supplier, tax exempt, for export from this\n\nstate by that supplier, sorted by state of destination;\n\n4. Removal of gallons of motor fuel from terminals in this\n\nstate by the reporting supplier, tax exempt, for sale to licensed\n\nexporters, sorted by state of destination;\n\n5. Removal of gallons of motor fuel from terminals within this\n\nstate for sale by the reporting supplier directly to the United\n\nStates government or any agency or instrumentality thereof;\n\n6. Removal of gallons of motor fuel from terminals within this\n\nstate for sale by the reporting supplier directly to consumers other\n\nthan the federal government, or any agencies and instrumentalities\n\nthereof, for any other exempt use for which the consumers have\n\nproperly assigned refund claims to the ultimate vendor and each\n\ndistributor in the chain including the reporting supplier;\n\n7. Total removals in this state;\n\n8. Removal of gallons of motor fuel from a terminal in another\n\nstate by the reporting supplier, for sale to a licensed importer,\n\ntax exempt, for import into this state by that licensed importer;\n\n9. Removal of gallons of motor fuel from a terminal in another\n\nstate by the reporting supplier for import other than by bulk\n\ntransfer by that supplier into this state, or for sale by the\n\nreporting supplier to a person for import into this state by that\n\nperson, and in either case, as to which the tax in this state was\n\naccrued by the reporting supplier at the time of removal from the\n\nout-of-state terminal;\n\n10. Removal of gallons of diesel fuel or heating oil from a\n\nterminal in another state by the reporting supplier, for import or\n\nfor sale for import into this state, as to which dye has been added\n\nin accordance with paragraph 16 of Section 10 of this act;\n\n11. Total removals from out-of-state terminals with this state as\n\nthe state of destination;\n\n12. Corrections made by the supplier pursuant to Section 17 of this\n\nact for changes in destination state which affect the tax liability\n\nof the supplier or the customer of the supplier to this state; and\n\n13. Such other information which the Commission in its discretion\n\ndetermines is reasonably required to determine tax liability under\n\nthis act.\n\nD. Every licensed supplier or permissive supplier shall\n\nseparately disclose and identify, in a written statement to the\n\nCommission with the supplier or permissive supplier report, any\n\nremoval and sale from the bulk transfer/terminal system in another\n\nstate by that supplier to a person other than a licensed supplier,\n\npermissive supplier or importer of gallons of motor fuel, other than\nis act.\n\nD. Every licensed supplier or permissive supplier shall\n\nseparately disclose and identify, in a written statement to the\n\nCommission with the supplier or permissive supplier report, any\n\nremoval and sale from the bulk transfer/terminal system in another\n\nstate by that supplier to a person other than a licensed supplier,\n\npermissive supplier or importer of gallons of motor fuel, other than\n\ndiesel fuel dyed in accordance with paragraph 16 of Section 10 of\n\nthis act, and which gallons are destined for this state, as shown by\n\nthe terminal-issued shipping paper, and as to which gallons the tax\n\nimposed by this act has not been collected or accrued by the\n\nsupplier upon the removal. Any person who knowingly violates or\n\nknowingly aids or abets another to violate this provision shall be\n\nguilty of a misdemeanor and shall, upon conviction, be fined not\n\nmore than One Thousand Dollars ($1,000.00), or shall be sentenced to\n\na term of not more than one (1) year in the county jail, or both\n\nsuch fine and imprisonment.\n\nE. Each supplier shall separately identify each sale of K-1\n\nkerosene, other than dyed diesel fuel, sold free of tax in\n\naccordance with reporting requirements established by the\n\nCommission.","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":"9a216b5eb66ddb86999ebb54be0dd6ef3792a747e10dacc65546f37cc9de4ad1","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-500.36","next":"us-ok/okla.-stat.-tit.-68-68-500.38"},"notice":"GroundRules: Original legal text. Not legal advice."}