{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-500.38","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-500.38","heading":"Statement of operations - Licensed occasional","body":"importers, licensed bonded importers and licensed tank wagon\n\nimporters.\n\nA. Each licensed occasional importer and each licensed bonded\n\nimporter shall file with the Commission by the twenty-seventh day of\n\neach month a verified sworn statement of operations within this\n\nstate including:\n\n1. Taxable gallons tax prepaid to a supplier upon removal from\n\nan out-of-state terminal;\n\n2. With regard to a licensed occasional importer, taxable\n\ngallons subject to the three-day payment rule as set forth in\n\nSection 500.18 of this title sorted by source state, by supplier,\n\nand by terminal or bulk plant location;\n\n3. With regard to a licensed bonded importer, taxable gallons\n\nsubject to tax remittance by the bonded importer according to\n\nSection 500.18 of this title, sorted by source state, by supplier,\n\nand by terminal or bulk plant;\n\n4. Such other information with respect to the source and means\n\nof transportation of nonexempt motor fuel as the Commission in its\n\ndiscretion may require on forms prescribed and furnished by the\n\nCommission. However, the Commission may waive any portion or all of\n\nthe reporting requirements if it determines that border states have\n\nadopted and implemented reciprocal terminal report requirements\n\nadequate to assure the Commission that it receives complete\n\ninformation in respect of motor fuel removed by and on behalf of\n\nsuppliers from terminals in border states which is destined for this\n\nstate.\n\nB. Each licensed tank wagon importer shall file with the\n\nCommission by the twenty-fifth day of each month a verified sworn\n\nstatement of operations within this state and such other information\n\nin respect of the source and means of transportation of nonexempt\n\nmotor fuel as the Commission in its discretion may require on forms\n\nprescribed and furnished by the Commission.\n\nC. A person who knowingly violates or knowingly aids and abets\n\nanother to violate this section shall be guilty of a misdemeanor and\n\nshall, upon conviction, be fined not more than One Thousand Dollars\n\n($1,000.00), or shall be sentenced to a term of not more than one\n\n(1) year in the county jail, or shall be punishable by both such\n\nfine and imprisonment.","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":"5ff54970358ab546cf7d341d9639be6458e428d4fd03d0877a002d4c3f40b1fc","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-500.37","next":"us-ok/okla.-stat.-tit.-68-68-500.39"},"notice":"GroundRules: Original legal text. Not legal advice."}