Oklahoma § 68-500.37 - Supplier reports

§ 68-500.37. Supplier reports

A. For the purpose of determining the amount of precollected

motor fuel tax due, every supplier shall file with the Commission,

on forms prescribed and furnished by the Commission, a verified

statement. The Commission may require the reporting of any

information reasonably necessary to determine the amount of

precollected motor fuel tax due.

B. The reports required by this section shall be filed with

respect to information for the preceding calendar month on or before

the twenty-seventh day of the current month.

C. The supplier report required by this section shall include

the following information with respect to billed gallons of motor

fuel, for all products in the aggregate provided the supplier shall

identify if billed gallon is net or gross:

1. Removal of gallons of motor fuel by the reporting supplier

from the bulk transfer/terminal system in this state as to which the

tax imposed by this act has been precollected or accrued by the

reporting supplier;

2. Removal of gallons of diesel fuel or heating oil from

terminals in this state by the reporting supplier, tax exempt, as to

which dye has been added in accordance with paragraph 16 of Section

10 of this act;

3. Removal of gallons of motor fuel from terminals in this

state by the reporting supplier, tax exempt, for export from this

state by that supplier, sorted by state of destination;

4. Removal of gallons of motor fuel from terminals in this

state by the reporting supplier, tax exempt, for sale to licensed

exporters, sorted by state of destination;

Oklahoma Statutes - Title 68. Revenue and Taxation

5. Removal of gallons of motor fuel from terminals within this

state for sale by the reporting supplier directly to the United

States government or any agency or instrumentality thereof;

6. Removal of gallons of motor fuel from terminals within this

state for sale by the reporting supplier directly to consumers other

than the federal government, or any agencies and instrumentalities

thereof, for any other exempt use for which the consumers have

properly assigned refund claims to the ultimate vendor and each

distributor in the chain including the reporting supplier;

7. Total removals in this state;

8. Removal of gallons of motor fuel from a terminal in another

state by the reporting supplier, for sale to a licensed importer,

tax exempt, for import into this state by that licensed importer;

9. Removal of gallons of motor fuel from a terminal in another

state by the reporting supplier for import other than by bulk

transfer by that supplier into this state, or for sale by the

reporting supplier to a person for import into this state by that

person, and in either case, as to which the tax in this state was

accrued by the reporting supplier at the time of removal from the

out-of-state terminal;

10. Removal of gallons of diesel fuel or heating oil from a

terminal in another state by the reporting supplier, for import or

for sale for import into this state, as to which dye has been added

in accordance with paragraph 16 of Section 10 of this act;

11. Total removals from out-of-state terminals with this state as

the state of destination;

12. Corrections made by the supplier pursuant to Section 17 of this

act for changes in destination state which affect the tax liability

of the supplier or the customer of the supplier to this state; and

13. Such other information which the Commission in its discretion

determines is reasonably required to determine tax liability under

this act.

D. Every licensed supplier or permissive supplier shall

separately disclose and identify, in a written statement to the

Commission with the supplier or permissive supplier report, any

removal and sale from the bulk transfer/terminal system in another

state by that supplier to a person other than a licensed supplier,

permissive supplier or importer of gallons of motor fuel, other than

diesel fuel dyed in accordance with paragraph 16 of Section 10 of

this act, and which gallons are destined for this state, as shown by

the terminal-issued shipping paper, and as to which gallons the tax

imposed by this act has not been collected or accrued by the

supplier upon the removal. Any person who knowingly violates or

knowingly aids or abets another to violate this provision shall be

guilty of a misdemeanor and shall, upon conviction, be fined not

more than One Thousand Dollars ($1,000.00), or shall be sentenced to

Oklahoma Statutes - Title 68. Revenue and Taxation

a term of not more than one (1) year in the county jail, or both

such fine and imprisonment.

E. Each supplier shall separately identify each sale of K-1

kerosene, other than dyed diesel fuel, sold free of tax in

accordance with reporting requirements established by the

Commission.

Added by Laws 1996, c. 345, § 37, eff. Oct. 1, 1996.