{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-500.47","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-500.47","heading":"Reliance on certain representations","body":"The supplier and the terminal operator shall be entitled to rely\n\nfor all purposes of this act on the representation by the\n\ntransporter, the shipper or the agent of the shipper as to the\n\nintended state of destination and tax-exempt use of the shipper.\n\nThe shipper, importer, transporter, agent of the shipper and any\n\npurchaser, not the supplier or terminal operator, shall be jointly\n\nliable for any tax otherwise due to the state as a result of a\n\ndiversion of the motor fuel from the represented destination state.\n\nA terminal operator shall be entitled to rely on the representation\n\nof a licensed supplier with respect to the obligation of the\n\nsupplier to precollect tax and the related shipping paper\n\nrepresentation to be as shown on the shipping paper as provided by\n\nsubsection A of Section 44 of this act.","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":"45b793f7928454714016fa55373fd030ca87f23db3d31460f196c0634ba71c0e","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-500.46","next":"us-ok/okla.-stat.-tit.-68-68-500.48"},"notice":"GroundRules: Original legal text. Not legal advice."}