{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-500.48","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-500.48","heading":"Sale or delivery of motor fuel without payment of taxes","body":"prohibited - Exceptions - Penalties.\n\nA. Except as expressly provided in subsection B of this\n\nsection, no person shall sell, use, deliver, or store in this state,\n\nor import for sale, use, delivery or storage in this state, motor\n\nfuel as to which the tax imposed by Section 4 of this act has not\n\nbeen previously paid to or accrued by either a licensed supplier, or\n\npermissive supplier, at the time of removal from a terminal, or a\n\nlicensed importer provided all the conditions of Section 50 of this\n\nact applicable to lawful import by the importer shall have been met.\n\nB. The provisions of subsection A of this section shall not\n\napply to:\n\n1. A supplier with respect to motor fuel held within the bulk\n\ntransfer/terminal system in this state which was manufactured in\n\nthis state or imported into this state in a bulk transfer;\n\n2. A consumer with respect to motor fuel placed in the vehicle\n\nsupply tank of that person outside of this state;\n\n3. Diesel fuel dyed in accordance with paragraph 16 of Section\n\n10 of this act;\n\n4. Motor fuel in the process of exportation by a supplier or a\n\nlicensed exporter in accordance with the shipping papers required by\n\nSection 45 of this act and a statement meeting the requirements of\n\nparagraph 2 of subsection A of Section 49 of this act is shown on\n\nthe shipping papers;\n\n5. Gasoline, diesel fuel and kerosene used in aircraft subject\n\nto the conditions and exceptions in paragraph 9 of Section 10 of\n\nthis act;\n\n6. Fuel in possession of a consumer as to which a refund has\n\nbeen issued;\n\n7. Government and other exempt fuel under paragraphs 5, 6 and 7\n\nof Section 10 of this act; or\n\n8. A licensed importer who has met the conditions of Section 49\n\nof this act.\n\nC. A person who violates this section shall be guilty of a\n\nmisdemeanor and shall, upon conviction, be fined not more than One\n\nThousand Dollars ($1,000.00), or be sentenced to a term of not more\n\nthan one (1) year in the county jail, or shall be punishable by both\n\nsuch fine and imprisonment and shall be subject to the provisions of\n\nSection 59 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":"3c76227400dd2ad4405fc05d8ec497839df743d188335fe9d046d427563b0f1d","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-500.47","next":"us-ok/okla.-stat.-tit.-68-68-500.49"},"notice":"GroundRules: Original legal text. Not legal advice."}