Oklahoma § 68-500.28 - Collection of tax - Liability wholesaler, retailer,

§ 68-500.28. Collection of tax - Liability wholesaler, retailer,

end-user, producer or ultimate consumer or vendor.

A. In the event the tax imposed by Section 500.4 of this title

is not otherwise precollected, the tax shall be collected:

1. Upon the first receipt of motor fuel when received from a

source outside of the state by any wholesaler, retailer or end-user

and the tax is imposed upon, and shall be the liability of, any such

wholesaler, retailer or end-user who first received the motor fuel

into the state;

2. Upon the first sale or use of motor fuel when produced in

this state by any person and the tax is imposed upon the first sale

or use by such person. The tax is imposed upon, and shall be the

liability of, the producer of the motor fuel; and

3. Upon the first sale of compressed natural gas or liquefied

natural gas by a wholesaler to a retailer or end-user and the tax is

imposed upon, and shall be the liability of any such wholesaler to

remit the same to the Tax Commission on or before the same date and

in the same manner as provided in Section 500.20 of this title.

B. In the event the tax imposed by Section 500.4 of this title

is not otherwise precollected or collected pursuant to the

provisions of subsection A of this section, it shall be collected

from the ultimate consumer in accordance with regulations

promulgated by the Commission, for the use of motor fuel on the

highways by any consumer, unless such person is otherwise exempted

pursuant to paragraphs 5, 6 and 7 of Section 500.10 of this title,

upon the delivery into the fuel supply tank of a highway vehicle of,

including, but not limited to:

1. Any diesel fuel that contains a dye; or

2. Any motor fuel on which a claim for refund has been made.

Oklahoma Statutes - Title 68. Revenue and Taxation

C. The ultimate vendor of motor fuel, other than a federally

recognized Indian tribe, shall be jointly and severally liable for

the backup tax precollected by subsection A of this section if the

ultimate vendor knows or has reason to know that the motor fuel, as

to which tax imposed by this act has not been paid, is or will be

consumed in a nonexempt use.

Added by Laws 1996, c. 345, § 28, eff. Oct. 1, 1996. Amended by

Laws 2006, c. 327, § 3, eff. July 1, 2006; Laws 2011, c. 163, § 5,

eff. Jan. 1, 2012; Laws 2013, c. 375, § 5, eff. Jan. 1, 2014.