{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-500.46","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-500.46","heading":"Legitimate diversions or erroneous information on","body":"shipping paper - Relief.\n\nA. The Commission shall promulgate rules for relief in a case\n\nwhere a shipment of motor fuel is legitimately diverted from the\n\nrepresented destination state after the shipping paper has been\n\nissued by the terminal operator or where the terminal operator\n\nfailed to cause proper information to be printed on the shipping\n\npaper.\n\nB. The relief rules shall include a provision requiring that\n\nthe shipper, the transporter, or an agent of either provide\n\nnotification before the diversion or correction to the Commission if\n\nan intended diversion or correction is to occur, that a verification\n\nnumber be assigned and manually added to the face of the terminal-\n\nissued shipping paper, and the relief provision shall be consistent\n\nwith the refund provisions of this act, including Section 21 of this\n\nact.\n\nC. The relief provisions shall establish a protest procedure so\n\nthat any person found to be in violation of Section 44 and\n\nsubsection C of Section 45 of this act may establish a defense to\n\nany civil penalty imposed under this act for violation of such\n\nsection or sections upon establishing substantial evidence\n\nsatisfactory to the Commission that the violation was the result of\n\nhonest error made in the context of a good faith and reasonable\n\neffort to properly account for and report fuel shipments and taxes.\n\nD. The Commission shall make reasonable efforts to coordinate\n\nwith neighboring states and the Federation of Tax Administrators for\n\nthe operation of common telephonic diversion verification number\n\nassignment system including the shared burdens thereof.","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":"5b0dcf51945a836b98f8340d9a5a76922c13a9541e5a8229d5cf3e2ff8d852ab","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-500.45","next":"us-ok/okla.-stat.-tit.-68-68-500.47"},"notice":"GroundRules: Original legal text. Not legal advice."}