{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-500.8","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-500.8","heading":"Measurement of tax on importer gallons and supplier","body":"gallons.\n\nA. The tax imposed by this act on use of motor fuel which was\n\nimported into this state by a licensed importer, other than by a\n\nbulk transfer, shall arise at the time the product is entered into\n\nthe state and shall be measured by invoiced gallons received outside\n\nthis state at a refinery, terminal or at a bulk plant for delivery\n\nto a destination in this state.\n\nB. Except as provided in subsection A of this section, the tax\n\nimposed by this act on use of motor fuel shall be measured by\n\ninvoiced gallons of motor fuel removed, other than by a bulk\n\ntransfer by a licensed supplier:\n\n1. From the bulk transfer/terminal system or from a qualified\n\nterminal or refinery within this state;\n\n2. From the bulk transfer/terminal system or from a qualified\n\nterminal or refinery outside this state for delivery to a location\n\nin this state as represented on the shipping papers, provided that\n\nthe supplier imports the motor fuel for the account of the supplier,\n\nor the supplier has made a tax precollection election under Section\n\n19 of this act; and\n\n3. Upon sale in a qualified terminal or refinery in this state\n\nto an unlicensed supplier.","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":"f902c6590698aba69ccc7e9357f5c4febbee9615cface62566b6a3b38dcf5ba5","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-500.7","next":"us-ok/okla.-stat.-tit.-68-68-500.9"},"notice":"GroundRules: Original legal text. Not legal advice."}