Oklahoma § 68-500.38 - Statement of operations - Licensed occasional

§ 68-500.38. Statement of operations - Licensed occasional

importers, licensed bonded importers and licensed tank wagon

importers.

A. Each licensed occasional importer and each licensed bonded

importer shall file with the Commission by the twenty-seventh day of

each month a verified sworn statement of operations within this

state including:

1. Taxable gallons tax prepaid to a supplier upon removal from

an out-of-state terminal;

2. With regard to a licensed occasional importer, taxable

gallons subject to the three-day payment rule as set forth in

Section 500.18 of this title sorted by source state, by supplier,

and by terminal or bulk plant location;

3. With regard to a licensed bonded importer, taxable gallons

subject to tax remittance by the bonded importer according to

Section 500.18 of this title, sorted by source state, by supplier,

and by terminal or bulk plant;

4. Such other information with respect to the source and means

of transportation of nonexempt motor fuel as the Commission in its

discretion may require on forms prescribed and furnished by the

Commission. However, the Commission may waive any portion or all of

the reporting requirements if it determines that border states have

adopted and implemented reciprocal terminal report requirements

adequate to assure the Commission that it receives complete

information in respect of motor fuel removed by and on behalf of

suppliers from terminals in border states which is destined for this

state.

B. Each licensed tank wagon importer shall file with the

Commission by the twenty-fifth day of each month a verified sworn

statement of operations within this state and such other information

in respect of the source and means of transportation of nonexempt

motor fuel as the Commission in its discretion may require on forms

prescribed and furnished by the Commission.

C. A person who knowingly violates or knowingly aids and abets

another to violate this section 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 a term of not more than one

(1) year in the county jail, or shall be punishable by both such

fine and imprisonment.

Oklahoma Statutes - Title 68. Revenue and Taxation

Added by Laws 1996, c. 345, § 38, eff. Oct. 1, 1996.

Laws 1998, c. 385, § 6, eff. Nov. 1, 1998.

Amended by