reglab/housing_qa huggingface dataset:
68 OK Stat § 68-500.14 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-500.14. Perfection of certain exemptions by refund claim.

|A. 1. The exemption for use pursuant to paragraph 11 of Section 500.10 of this title shall be perfected by a refund claim filed by the consumer who shall provide evidence of an allocation of use satisfactory to the Oklahoma Tax Commission. |2. The exemption for a consumer who claims a refund pursuant to paragraph 1 of this subsection for tax paid on fuel used to operate trucks designed, equipped and used exclusively for garbage, refuse or solid waste disposal shall be thirty-five percent (35%) of the tax paid on such fuel; provided, the taxpayer may claim an amount greater than thirty-five percent (35%) if the taxpayer supplies evidence of an allocation of use for a tax exempt purpose satisfactory to the Tax Commission of an amount greater than thirty-five percent (35%).B. The exemption for motor fuel pursuant to paragraphs 14 and 15 of Section 500.10 of this title which fuel was purchased tax paid for a taxable use and was, after the purchase, contaminated by the presence of a dye or marker or subject to a sudden and unexpected casualty loss shall be refunded to the person responsible for the contamination or loss event upon application therefor and on proof shown acceptable to the Tax Commission.C. Motor fuel tax that has otherwise been erroneously paid by a person shall be refunded by the Tax Commission upon proof shown satisfactory to the Tax Commission. The authority of the Tax Commission under this section shall be broadly construed to prevent unjust and unintended payment of taxes on exempt uses or by exempt users.D. The consumer shall apply for a refund with respect to motor fuel purchased by the consumer for consumption in an exempt use described under paragraphs 8 and 13 of Section 500.10 of this title as to which the tax imposed by this act had been previously paid and no refund previously issued.E. The exemption from taxation set forth in paragraph 10 of Section 500.10 of this title shall be perfected by the consumer applying for a refund with respect to motor fuel purchased by the consumer for consumption as to which the tax imposed by this act had been previously paid and no refund previously issued. The Tax Commission shall promulgate any necessary rules to administer this exemption.F. Motor fuel tax that has been paid more than once with respect to the same gallon of motor fuel shall be refunded by the Tax Commission to the person who last paid the tax upon proof satisfactory to the Tax Commission.Added by Laws 1996, c. 345, § 14, eff. Oct. 1, 1996. Amended by Laws 2004, c. 37, § 1, eff. Nov. 1, 2004.
68 OK Stat § 68-500.15 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-500.15. Perfecting exemptions for suppliers, tank wagon importers and importers of dyed diesel fuel.

|All exemptions under Section 10 of this act, not expressly covered under Sections 11 through 14 of this act, shall be perfected as follows: |1. A supplier or tank wagon importer shall take a deduction against motor fuel shown on the monthly report for those gallons of diesel fuel removed from a terminal or refinery destined for delivery to a point in this state as shown on the shipping papers, as to which dye was added in a manner which conforms to federal requirements established by the Internal Revenue Code and regulations issued thereunder; or2. An importer shall take a deduction against tax owed under Section 18 of this act for dyed diesel fuel if such diesel fuel would have met the requirements of paragraph 1 of this section.Added by Laws 1996, c. 345, § 15, eff. Oct. 1, 1996.
68 OK Stat § 68-500.16 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-500.16. Procedures for claiming refund - Investigations - Credit in lieu of refund.

|A. To claim a refund under Sections 10 through 14 of this act, a person shall present to the Commission a statement containing a written verification that the claim is made under penalties of perjury and lists the total amount of motor fuel purchased and used for exempt purposes. The claim shall not be transferred or assigned and shall be filed not more than three (3) years after the date the motor fuel was purchased. The statement shall show that payment for the purchase has been made and the amount of tax paid on the purchase has been remitted. |B. The Commission may make any investigations it considers necessary before refunding the motor fuel tax to a person and may investigate a refund after the refund has been issued and within the time frame for making adjustments to the tax under this act.C. In any case where a refund would be payable to a supplier under this act, the supplier may claim a credit in lieu of such refund.Added by Laws 1996, c. 345, § 16, eff. Oct. 1, 1996.
68 OK Stat § 68-500.17 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-500.17. Interest on refund.

|If a refund is not issued within twenty (20) days of the filing required by this act, the Commission shall pay interest at the rate of six percent (6%) per annum from the date of filing of the claim for refund until the date on which the refund is made. |Added by Laws 1996, c. 345, § 17, eff. Oct. 1, 1996. Amended by Laws 1998, c. 254, § 1, eff. Nov. 1, 1998.
68 OK Stat § 68-500.18 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-500.18. Payment of tax by licensed occasional importers and licensed bonded importers.

|Except as otherwise provided in the Motor Fuel Tax Code, the tax imposed by Sections 500.4 and 500.4B of this title on motor fuel measured by gallons imported from another state shall be paid by the: |1. Licensed occasional importer who has imported the nonexempt motor fuel within three (3) business days of the earlier of the time that the nonexempt motor fuel was entered into the state, or the time that a valid import verification number required by subsection F of Section 500.33 of this title was assigned by the Commission, under such rules and procedures as the Commission may provide; or2. Licensed bonded importer who has imported the nonexempt motor fuel during a month on or before the twentieth day of the following month unless such day falls upon a weekend or state or banking holiday, in which case the liability would be due the next succeeding business day.However, if the supplier has made a blanket election to precollect tax under Section 500.19 of this title, then the supplier shall become jointly liable with the importer for the tax and shall remit the tax to the Commission on behalf of the importer under the same terms as a supplier payment under Section 500.20 of this title, and no import verification number shall be required.Added by Laws 1996, c. 345, § 18, eff. Oct. 1, 1996. Amended by Laws 2019, c. 169, § 1, eff. Nov. 1, 2019.
68 OK Stat § 68-500.19 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-500.19. Election regarding fuel removals from out-of-state terminals.

|A. Any licensed supplier or licensed permissive supplier may make a blanket election with the Commission to treat all removals from all of its out-of-state terminals with a destination in this state as shown on the terminal-issued shipping paper as if the removals were removed across the rack by the supplier from a terminal in this state for all purposes. |B. The election provided by this section shall be made by filing a "notice of election" with the Commission.C. The Commission shall release a list of electing suppliers under this section upon request by any person.D. The absence of an election by a supplier under this section shall in no way relieve the supplier of responsibility for remitting the tax imposed by this act upon the removal from an out-of-state terminal for import into this state by the supplier.E. Any supplier which makes the election provided by this section shall precollect the tax imposed by this act on all removals from a qualified terminal on its account as a position holder, or as a person receiving fuel from a position holder pursuant to a two-party exchange agreement without regard to the license status of the person acquiring the fuel from the supplier, except deliveries from out-of-state terminals to licensed bonded importers, the point or terms of sale, or the character of delivery.F. Each supplier who elects to precollect tax under this act agrees to waive any defense that the state lacks jurisdiction to require collection on all out-of-state sales by such person as to which the person had knowledge that the shipments were destined for this state and that this state imposes the requirement pursuant to this subsection under its general police powers to regulate the movement of motor fuels.G. Each supplier who elects to precollect tax pursuant to this act shall not be subject to any civil penalties or interest imposed pursuant to this act for any corrections resulting from a diversion of the motor fuel from the original destination as represented by the purchaser or the agent of the purchaser. However, the supplier and exporter under this subsection may, by mutual agreement, permit the supplier to assume the liability of the exporter and adjust the taxes of the exporter payable to the supplier.Added by Laws 1996, c. 345, § 19, eff. Oct. 1, 1996.
68 OK Stat § 68-500.20 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-500.20. Precollection and remittance of tax by suppliers.

|A. The tax imposed by Sections 500.4 and 500.4B of this title, measured by motor fuel removed by a licensed supplier from a terminal or refinery in this state other than a bulk transfer, shall be precollected and remitted on behalf of the retail consumers to the state by the supplier, as shown in the records of the terminal operator, who removes the taxable gallons. |B. The supplier, and each reseller, shall list the amount of tax as a separate line item on all invoices or billings.C. All tax to be paid by a supplier with respect to gallons removed on the account of the supplier during a calendar month shall be due and payable on or before the twentieth day of the following month unless such day falls upon a weekend or state or banking holiday in which case the liability would be due the next succeeding business day.D. A supplier shall remit any late taxes remitted to the supplier by an eligible purchaser and shall timely notify the Commission of any late remittances if that supplier has previously given notice to the Commission of an uncollectible tax amount pursuant to subsection B of Section 500.24 of this title. For the purposes of reporting a payment received on previously claimed uncollectible taxes, any payments made to a supplier on a debt or account shall be applied first proportionally to the gallons sold and the tax thereon, and secondly to interest, service charges, and any other charges.Added by Laws 1996, c. 345, § 20, eff. Oct. 1, 1996. Amended by Laws 2003, c. 472, § 9; Laws 2019, c. 169, § 2, eff. Nov. 1, 2019.
68 OK Stat § 68-500.21 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-500.21. Joint and several liability of termianl operators - Remittance of tax by terminal operators.

|The terminal operator of a terminal in this state is jointly and severally liable for the tax imposed under Section 4 of this act and shall remit payment to this state upon discovery of either of the following conditions: |1. The supplier, with respect to the motor fuel, is a person other than the terminal operator and is not a licensed supplier. However, the terminal operator shall be relieved of liability if the terminal operator establishes all of the following:a.the terminal operator has a valid terminal operator's license issued for the facility from which the motor fuel is withdrawn,b.the terminal operator has an unexpired notification certificate from the supplier as required by the Commission or the Internal Revenue Service, andc.the terminal operator has no reason to believe that any information on the certificate is false; or2. In connection with the removal of diesel fuel that is not dyed and marked in accordance with Internal Revenue Service requirements, the terminal operator provides any person with any bill of lading, shipping paper, or similar document indicating that the diesel fuel is dyed and marked in accordance with Internal Revenue Service requirements.Added by Laws 1996, c. 345, § 21, eff. Oct. 1, 1996.
68 OK Stat § 68-500.22 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-500.22. Election by eligible purchasers to defer motor fuel tax remittances.

|Each supplier and bonded importer who sells motor fuel shall precollect and remit on behalf of and from the purchaser the motor fuel tax imposed under Section 500.4 of this title. At the election of an eligible purchaser, which notice shall be evidenced by a written statement from the Commission as to the purchaser eligibility status as determined under Section 500.23 of this title, the seller shall not require a payment of motor fuel tax on transport truck loads from the purchaser sooner than two (2) business days prior to the date on which the tax is required to be remitted by the supplier or bonded importer under Section 500.20 of this title. This election shall be subject to a condition that the remittances by the eligible purchaser of all amounts of tax due the seller shall be paid on the basis of: |1. Ninety-eight and four-tenths percent (98.4%) for gasoline until July 1, 2024; thereafter remittance shall be paid on the basis of one hundred percent (100%); and2. Ninety-eight and one-tenth percent (98.1%) for diesel fuel until July 1, 2024; thereafter remittance shall be paid on the basis of one hundred percent (100%),which shall be paid by electronic funds transfer on or before the second preceding day prior to the date of the remittance by the supplier to the Commission, and the election by the eligible purchaser under this section may be terminated by the seller if the eligible purchaser does not make timely payments to the seller as required by this section.Added by Laws 1996, c. 345, § 22, eff. Oct. 1, 1996. Amended by Laws 2017, c. 237, § 1, eff. Nov. 1, 2017; Laws 2021, c. 415, § 1, eff. Nov. 1, 2021.
68 OK Stat § 68-500.23 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-500.23. Election to defer motor fuel tax remittances - Rescission of eligibility and election by Commission.

|A. Each purchaser that desires to make an election under Section 500.22 of this title shall submit a request to the Oklahoma Tax Commission for approval, setting forth such information as the Tax Commission may require. |B. The Tax Commission may require a purchaser which pays the tax to a supplier to file with the Tax Commission a surety bond payable to the state, upon which the purchaser is the obligor or other financial security, in an amount satisfactory to the Tax Commission. The Tax Commission may require that the bond indemnify the Tax Commission against uncollectible tax credits claimed by the supplier under Section 500.24 of this title.C. The Tax Commission shall have the authority to rescind a purchaser's eligibility and election to defer motor fuel tax remittances after a hearing and upon a showing of good cause, including failure to make timely tax-deferred payment of tax to a supplier under Section 500.22 of this title, by sending written notice to all suppliers or publishing notice of the revocation pursuant to regulations. The Tax Commission may require further assurance of the financial responsibility of the purchaser, or may increase the bond requirement for that purchaser, or any other action that the Tax Commission may require to ensure remittance of the motor fuel tax. The Tax Commission shall follow the cancellation procedures as provided in Section 212 of this title in rescinding eligible purchaser status.Added by Laws 1996, c. 345, § 23, eff. Oct. 1, 1996. Amended by Laws 2005, c. 479, § 9, eff. July 1, 2005.
68 OK Stat § 68-500.24 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-500.24. Suppliers' entitlement to credit for uncollectible taxes.

|A. In computing the amount of motor fuel tax due, the supplier shall be entitled to a credit against the tax payable the amount of tax paid by the supplier that has become uncollectible from an eligible purchaser. |B. The supplier shall provide notice to the Commission of a failure to collect tax within ten (10) business days following the date on which the supplier was earliest entitled to collect the tax from the eligible purchaser under Section 22 of this act.C. The Commission shall adopt rules establishing the evidence a supplier must provide to receive the credit.D. The credit shall be claimed on the first return following the expiration of the ten-day period as provided in this section if the payment remains unpaid as of the filing date of that return or the credit shall be disallowed.E. The claim for credit shall identify the defaulting eligible purchaser and any tax liability that remains unpaid.F. If an eligible purchaser fails to make a timely payment of the amount of tax due, the credit of the supplier shall be limited to the amount due from the purchaser, plus any tax that accrues from that purchaser for a period of ten (10) days following the date of failure to pay.G. No additional credit shall be allowed to a supplier under this section until the Commission has authorized the purchaser to make a new election under Section 23 of this act.Added by Laws 1996, c. 345, § 24, eff. Oct. 1, 1996.
68 OK Stat § 68-500.25 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-500.25. Remittance of motor fuel taxes by licensed tank wagon operator-importers.

|Each licensed tank wagon operator-importer who is liable for the tax imposed by this act on nonexempt motor fuel imported by a tank wagon as to which tax has not previously been paid to a supplier, shall remit the motor fuel tax for the preceding month's import activities with the monthly report of activities. The remittance of all amounts of tax due shall be paid on the basis of ninety-eight and four-tenths percent (98.4%) for gasoline and ninety-eight and one-tenth percent (98.1%) for diesel fuel. |Added by Laws 1996, c. 345, § 25, eff. Oct. 1, 1996.
68 OK Stat § 68-500.26 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-500.26. Remittance by electronic funds transfer required.

|All suppliers and bonded importers required to remit the motor fuel tax shall remit the motor fuel taxes due by electronic fund transfer acceptable to the Commission. The transfer or payment shall be made on or before the date the tax is due. |Added by Laws 1996, c. 345, § 26, eff. Oct. 1, 1996.
68 OK Stat § 68-500.27 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-500.27. Retainage of 0.1% of tax for administrative costs.

|Every supplier and permissive supplier which properly remits tax under this act shall be allowed to retain one-tenth of one percent (0.1%) of the tax imposed by this act and collected and remitted by that supplier in accordance with this act to cover the costs of administration imposed by this act including reporting, audit compliance, dye injection, and shipping paper preparation. |Added by Laws 1996, c. 345, § 27, eff. Oct. 1, 1996.
68 OK Stat § 68-500.28 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§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; and3. 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; or2. Any motor fuel on which a claim for refund has been made.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.
68 OK Stat § 68-500.30 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-500.30. Deferred payment by vendors without eligible purchaser.

|A. The final report required by Section 40 of this act shall be accompanied by payment of the liability of the final month except as otherwise provided in this section. |B. Any motor fuel vendor who possessed a license to sell motor fuel at wholesale or at retail prior to the effective date of this act who is ineligible to elect eligible purchaser status, or who otherwise does not apply for or does not receive eligible purchaser status under Section 23 of this act, may in the alternative elect to make payment of the tax calculated pursuant to the final report provided in Section 40 of this act if the tax is paid in two equal installments beginning twelve (12) months after the effective date of this act and subject to regulations promulgated by the Commission.C. If a person elects under subsection B of this section to defer payment, the person shall not be eligible to claim eligible purchaser status under Section 23 of this act for a period of thirty-six (36) months following the election under subsection B of this section.Added by Laws 1996, c. 345, § 30, eff. Oct. 1, 1996.
68 OK Stat § 68-500.31 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-500.31. Blending untaxed materials with taxed fuels - Remittance of tax.

|A. Each person blending untaxed materials, including blendstocks, fuel grade ethanol and additives with motor fuels as to which tax has already been paid or accrued shall remit the tax imposed by this act. |B. Any consumer liable for the tax payable under subsection A of this section shall remit the tax directly to the Commission within thirty (30) days of the blending event in accordance with regulations promulgated by the Commission.Added by Laws 1996, c. 345, § 31, eff. Oct. 1, 1996.
68 OK Stat § 68-500.32 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-500.32. Importation of motor fuel in tank wagons - Destination within 25 miles of border - Remittance of tax.

|Subject to gallonage limits and other conditions established by the Commission, the Commission shall provide for the payment of tax imposed by this act by a person importing gasoline or diesel motor fuel from a bulk plant in another state in a tank wagon if the destination of that vehicle does not exceed twenty-five (25) miles from the border of this state. |Added by Laws 1996, c. 345, § 32, eff. Oct. 1, 1996.