Oklahoma § 68-500.47 - Reliance on certain representations
Full text of Oklahoma Oklahoma Statutes § 68-500.47 — Reliance on certain representations, with citation guidance and answers to common questions.
§ 68-500.47. Reliance on certain representations
The supplier and the terminal operator shall be entitled to rely
for all purposes of this act on the representation by the
transporter, the shipper or the agent of the shipper as to the
intended state of destination and tax-exempt use of the shipper.
The shipper, importer, transporter, agent of the shipper and any
purchaser, not the supplier or terminal operator, shall be jointly
liable for any tax otherwise due to the state as a result of a
diversion of the motor fuel from the represented destination state.
A terminal operator shall be entitled to rely on the representation
of a licensed supplier with respect to the obligation of the
Oklahoma Statutes - Title 68. Revenue and Taxation
supplier to precollect tax and the related shipping paper
representation to be as shown on the shipping paper as provided by
subsection A of Section 44 of this act.
Added by Laws 1996, c. 345, § 47, eff. Oct. 1, 1996.
Frequently Asked Questions About Oklahoma § 68-500.47
What does Oklahoma Statutes § 68-500.47 cover?
Section 68-500.47 ("Reliance on certain representations") 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 § 68-500.47?
A common citation format is "Oklahoma Statutes § 68-500.47" (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 § 68-500.47 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.