{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-500.50","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-500.50","heading":"Conditions for importers prior to bringing undyed and","body":"untaxed fuel into state - Penalties - Seizure.\n\nA. In the event that an importer acquires motor fuel destined\n\nfor this state which has neither been dyed in accordance with the\n\nInternal Revenue Code and the regulations issued thereunder, nor tax\n\npaid to or accrued by the supplier at the time of removal from the\n\nout-of-state terminal, any licensed importer and transporter\n\noperating on behalf of the licensed importer shall meet all of the\n\nfollowing conditions prior to entering motor fuel onto the highways\n\nof this state by loaded transport truck:\n\n1. The importer or the transporter shall have obtained an\n\nimport verification number from the Commission not sooner than\n\ntwenty-four (24) hours prior to entering this state;\n\n2. The import verification number shall have been set out\n\nprominently and indelibly on the face of each copy of the terminal-\n\nissued shipping paper carried on board the transport truck;\n\n3. The terminal origin and the name and address of the importer\n\nshall also be set out prominently on the face of each copy of the\n\nterminal-issued shipping paper;\n\n4. The terminal-issued shipping paper data otherwise required\n\nby this act shall be present; and\n\n5. All tax imposed by this act with respect to previously\n\nrequested import verification number activity on the account of the\n\nimporter or the transporter shall have been timely precollected and\n\nremitted.\n\nB. Any person who knowingly violates or knowingly aids and\n\nabets another to violate this provision 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.\n\nC. The Commission, its appointee, or representative may seize,\n\nconfiscate and dispose of any motor fuel which should be accompanied\n\nby a shipping paper meeting the requirement of this section which is\n\nnot accompanied by the required shipping paper.","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":"250c4b17f75e1901e505650ad2d82a56e8705aedd213a6b74b8dbefb8aaaa76b","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-500.5","next":"us-ok/okla.-stat.-tit.-68-68-500.51"},"notice":"GroundRules: Original legal text. Not legal advice."}
