{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-500.39","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-500.39","heading":"Statement of operations by terminal operators -","body":"Inventory records - Reports by out-of-state terminal operators.\n\nA. Each person operating a terminal in this state shall file\n\nwith the Commission by the twenty-seventh day of each month a sworn\n\nstatement of operations within this state for each terminal within\n\nthis state, including the information set out in subsection B of\n\nthis section, on forms prescribed and furnished by the Commission.\n\nThe Commission may require the reporting of any information it\n\nconsiders reasonably necessary in addition to that required under\n\nsubsection B of this section.\n\nB. The monthly terminal report required by this section shall\n\ninclude the following information for each terminal location in this\n\nstate:\n\n1. Terminal code assigned by the Internal Revenue Service;\n\n2. Total inventory at the terminal operated by the terminal\n\noperator;\n\n3. Detailed schedules of receipts by shipment including:\n\na. carrier name or alpha code,\n\nb. carrier federal identification number,\n\nc. mode of transportation,\n\nd. date received,\n\ne. document number,\n\nf. net gallons received, and\n\ng. product type;\n\n4. Detailed schedules of removals by shipment including:\n\na. carrier name or alpha code,\n\nb. carrier federal identification number,\n\nc. mode of transportation,\n\nd. destination state,\n\ne. supplier removing the fuel,\n\nf. supplier federal identification number,\n\ng. date removed from terminal,\n\nh. document number,\n\ni. net gallons, and\n\nj. gross gallons;\n\nIn the event the Internal Revenue Service provides a common system\n\nof assigning to carriers alpha-numeric codes in lieu of names, then\n\nthis data will be required in lieu of carrier names.\n\nC. For purposes of reporting and determining tax liability\n\nunder this act, every licensee shall maintain inventory records as\n\nrequired by the Commission.\n\nD. In the event that the source state does not require a\n\nterminal report which provides data substantially similar to that\n\nrequired by this section, any terminal operator subject to the\n\npolice power of this state, and who operates a terminal outside that\n\nstate, shall provide a report of gallons removed as to which the\n\noperator issued a shipping paper indicating this state as the\n\ndestination state consistent with the information required under\n\nthis section. This provision shall be ineffective if substantially\n\nsimilar data is readily available to this state from a federal\n\nterminal report or from the source state.","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":"71ab6d8a36930d1caa7e84b5a65ca29125bf9cbb25a2fa2e0c5677285c3a14cc","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-500.38","next":"us-ok/okla.-stat.-tit.-68-68-500.4"},"notice":"GroundRules: Original legal text. Not legal advice."}