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2021 Oklahoma Statutes
Title 68. Revenue and Taxation
§68-500.51. Export of motor fuel without license prohibited - Exemption - Penalties.

Universal Citation:
68 OK Stat § 68-500.51 (2021)
Learn more This media-neutral citation is based on the American Association of Law Libraries Universal Citation Guide and is not necessarily the official citation.
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A. No person shall export motor fuel from this state unless that person has obtained an exporter's license or a supplier's license and can demonstrate proof of export in the form of a destination state bill of lading.

B. A consumer which exports fuel in a vehicle fuel supply tank incident to interstate transportation shall be exempt from this section.

C. Any person who knowingly violates or knowingly aids and abets another to violate this provision with the intent to evade the tax levied by this act shall be guilty of a misdemeanor and shall, upon conviction, be fined not more than One Thousand Dollars ($1,000.00), or 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.

Added by Laws 1996, c. 345, § 51, eff. Oct. 1, 1996.

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