Oklahoma § 52-420.27 - Assessment on first sale or import of odorized LP gas Records of remitted fees - Entry upon business premises - Suspension

§ 52-420.27. Assessment on first sale or import of odorized LP gas Records of remitted fees - Entry upon business premises - Suspension

or revocation of registration permit.

A. To fund the activities of the Commission an assessment shall

be imposed on the first sale of odorized LP gas or at the time of

import of odorized LP gas into the State of Oklahoma. Each operator

of a loading rack on delivery into any cargo container shall collect

from the person who purchases the odorized LP gas an assessment in

an amount of one-half cent ($0.005) per gallon. Each owner of

odorized LP gas, at the time of import into this state, shall be

Oklahoma Statutes - Title 52. Oil and Gas

responsible for the payment of the one-half cent ($0.005) per gallon

assessment on the volume of LP gas at the time of import.

B. The assessment shall be computed on the net amount of

odorized LP gas delivered into a cargo container.

C. Loading rack operators and importers shall maintain

sufficient records regarding their LP gas operations to enable the

Commission to determine whether the loading rack operators and

importers have remitted all fees due under the provisions of

subsection A of this section. Loading rack operators and importers

shall make such records available to the Commission for inspection

and shall maintain such records for the minimum period of time that

business records are required to be maintained by the Internal

Revenue Service.

D. Upon a determination by a majority vote of the Commission

that just cause exists, a representative of the Commission may, at

reasonable times and after reasonable notice to the loading rack

operator and importer, enter an office, premises or place of

business of a loading rack operator or importer to inspect, examine

and obtain copies of the LP gas operation records maintained

pursuant to subsection C of this section, for the purpose of

conducting an audit or investigation or enforcing or administering

this act. The loading rack operator or importer or their

representative is entitled to be present when the Commission

representative enters to make inspections and examinations on the

premises of the loading rack operator or importer.

E. The Commission shall serve notice to the Oklahoma Liquefied

Petroleum Gas Administrator regarding any importer who fails to

remit the assessment as required under the provisions of this

section. Upon notice and hearing, the Oklahoma Liquefied Petroleum

Gas Board may suspend or revoke any registration permit issued to

the loading rack operator or importer by the Oklahoma Liquefied

Petroleum Gas Board until all assessments and penalties are paid in

full.

Added by Laws 1994, c. 146, § 8, eff. July 1, 1994. Amended by Laws

1995, c. 303, § 2, eff. July 1, 1995; Laws 1998, c. 91, § 2, eff.

Nov. 1, 1998; Laws 2002, c. 202, § 7, eff. July 1, 2002.