Oklahoma § 68-500.21 - Joint and several liability of termianl operators Remittance of tax by terminal operators
Full text of Oklahoma Oklahoma Statutes § 68-500.21 — Joint and several liability of termianl operators Remittance of tax by terminal operators, with citation guidance and answers to common questions.
§ 68-500.21. Joint and several liability of termianl operators Remittance of tax by terminal operators
The terminal operator of a terminal in this state is jointly and
severally liable for the tax imposed under Section 4 of this act and
shall remit payment to this state upon discovery of either of the
following conditions:
1. The supplier, with respect to the motor fuel, is a person
other than the terminal operator and is not a licensed supplier.
However, the terminal operator shall be relieved of liability if the
terminal operator establishes all of the following:
a.
the terminal operator has a valid terminal operator's
license issued for the facility from which the motor
fuel is withdrawn,
b.
the terminal operator has an unexpired notification
certificate from the supplier as required by the
Commission or the Internal Revenue Service, and
c.
the terminal operator has no reason to believe that
any information on the certificate is false; or
2. In connection with the removal of diesel fuel that is not
dyed and marked in accordance with Internal Revenue Service
requirements, the terminal operator provides any person with any
bill of lading, shipping paper, or similar document indicating that
the diesel fuel is dyed and marked in accordance with Internal
Revenue Service requirements.
Added by Laws 1996, c. 345, § 21, eff. Oct. 1, 1996.
Source: official Oklahoma text · Last verified 2026-08-27
Frequently Asked Questions About Oklahoma § 68-500.21
What does Oklahoma Statutes § 68-500.21 cover?
Section 68-500.21 ("Joint and several liability of termianl operators Remittance of tax by terminal operators") is part of the Oklahoma Statutes, the codified statutory law of Oklahoma. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Oklahoma § 68-500.21?
A common citation format is "Oklahoma Statutes § 68-500.21" (Oklahoma). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Oklahoma law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Oklahoma official source linked on this page or consult a licensed Oklahoma attorney.
How does Oklahoma § 68-500.21 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Oklahoma can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Oklahoma.