reglab/housing_qa huggingface dataset:
68 OK Stat § 68-500.34 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-500.34. License application process.

|A. Each application for a license under this act shall be made upon a form prepared and furnished by the Commission. It shall be subscribed to by the applicant and shall contain the information as the Commission may reasonably require for the administration of this act, including the applicant's federal identification number and, with respect to the applicant for an exporter's license, a copy of the applicant's license to purchase or handle motor fuel tax free in the specified destination state or states for which the export license is to be issued. |B. The Commission shall investigate each applicant for a license under this act. No license shall be issued if the Commission determines that any one of the following exists:1. The application is not filed in good faith;2. The applicant is not the real party in interest;3. The license of the real party in interest has been revoked for cause;4. Any good cause the Commission may determine;5. With respect to an exporter's license, the applicant is not licensed in the intended specific state(s) of destination; or6. The applicant has a prior conviction for motor fuel tax evasion.C. Applicants, including corporate officers, partners, and individuals, for a license issued by the Commission may be required to submit their fingerprints to the Commission at the time of applying. Officers of publicly held corporations and their subsidiaries shall be exempt from this fingerprinting provision. Persons, other than applicants for an importer's license, who possessed licenses issued under a predecessor statute continuously for three (3) years prior to the effective date of this act shall also be exempt from this provision. Fingerprints required by this section must be submitted on forms prescribed by the Commission. The Commission may forward to the Federal Bureau of Investigation or any other agency for processing all fingerprints submitted by license applicants. The receiving agency shall issue its findings to the Commission. The Commission, or another state agency, may maintain a file of fingerprints.Added by Laws 1996, c. 345, § 34, eff. Oct. 1, 1996.
68 OK Stat § 68-500.36 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-500.36. Issuance of licenses - Duration - Nontransferability - Display - Surrender - Notice of discontinuance, sale or transfer of business.

|A. If the applicant and bond are approved, the Commission shall issue a license and as many copies as the licensee has places of business for which a license is required. |B. A license is valid until suspended, revoked for cause, or canceled.C. No license is transferable to another person or to another place of business. For purposes of this section, a transfer of a majority interest in a business association, other than a publicly held association, including corporations, partnerships, trusts, joint ventures and any other business association shall be deemed to be a transfer of any license held by the business association to another person. Any substantial change in ownership of a business association, other than a publicly held business association, shall be reported to the Commission pursuant to rules promulgated by the Commission.D. Each license shall be preserved and conspicuously displayed at the place of business for which it is issued. The Commission shall have authority to waive this requirement for any class of licensee in its discretion.E. Upon the discontinuance or relocation of the business, the license issued for the location shall be immediately surrendered to the Commission.F. Whenever any person licensed to do business under this act discontinues, sells, or transfers the business, the licensee shall immediately notify the Commission in writing of the discontinuance, sale, or transfer. The notice shall give the date of discontinuance, sale, or transfer and in the event of the sale or transfer of the business, the name and address of the purchaser or transferee. The licensee shall be liable for all taxes, interest, and penalties that accrue or may be owing and any criminal liability for misuse of the license that occurs prior to issuance of the notice.Added by Laws 1996, c. 345, § 36, eff. Oct. 1, 1996.
68 OK Stat § 68-500.38 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§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.Added by Laws 1996, c. 345, § 38, eff. Oct. 1, 1996. Amended by Laws 1998, c. 385, § 6, eff. Nov. 1, 1998.
68 OK Stat § 68-500.39 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-500.39. Statement of operations by terminal operators - Inventory records - Reports by out-of-state terminal operators.

|A. Each person operating a terminal in this state shall file with the Commission by the twenty-seventh day of each month a sworn statement of operations within this state for each terminal within this state, including the information set out in subsection B of this section, on forms prescribed and furnished by the Commission. The Commission may require the reporting of any information it considers reasonably necessary in addition to that required under subsection B of this section. |B. The monthly terminal report required by this section shall include the following information for each terminal location in this state:1. Terminal code assigned by the Internal Revenue Service;2. Total inventory at the terminal operated by the terminal operator;3. Detailed schedules of receipts by shipment including:a.carrier name or alpha code,b.carrier federal identification number,c.mode of transportation,d.date received,e.document number,f.net gallons received, andg.product type;4. Detailed schedules of removals by shipment including:a.carrier name or alpha code,b.carrier federal identification number,c.mode of transportation,d.destination state,e.supplier removing the fuel,f.supplier federal identification number,g.date removed from terminal,h.document number,i.net gallons, andj.gross gallons;In the event the Internal Revenue Service provides a common system of assigning to carriers alpha-numeric codes in lieu of names, then this data will be required in lieu of carrier names.C. For purposes of reporting and determining tax liability under this act, every licensee shall maintain inventory records as required by the Commission.D. In the event that the source state does not require a terminal report which provides data substantially similar to that required by this section, any terminal operator subject to the police power of this state, and who operates a terminal outside that state, shall provide a report of gallons removed as to which the operator issued a shipping paper indicating this state as the destination state consistent with the information required under this section. This provision shall be ineffective if substantially similar data is readily available to this state from a federal terminal report or from the source state.Added by Laws 1996, c. 345, § 39, eff. Oct. 1, 1996.
68 OK Stat § 68-500.40 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-500.40. Final report and payment of tax upon termination of business or cancellation of license - Termination of certain licenses - Application by former licensees for eligible purchaser status.

|A. Every licensee shall, upon the discontinuance, sale, or transfer of the business or upon the cancellation, revocation or termination by law of a license under subsection C or F of Section 36 of this act, or as otherwise provided, within thirty (30) days, make a report as required under this act marked "Final Report", and shall pay all motor fuel taxes and penalties that may be due the state except as may otherwise be provided by law. |B. The payment shall be made to the Commission in accordance with Section 30 of this act.C. For purposes of this section, any person who was licensed to remit motor fuel taxes by this state prior to the effective date of this act and who is not licensed as a supplier under this act shall be deemed to have the license terminated under this section as of the effective date of this act.D. Any former licensee shall be given the opportunity to apply for eligible purchaser status as provided in Sections 22 and 23 of this act, prior to the effective date of this act. Should such determination not be complete before the effective date, collection of tax shown on the final report of the former license shall be delayed until the determination is complete. However, the final report shall be due not later than thirty (30) days after a denial of eligible purchaser status under Section 30 of this act becomes final.Added by Laws 1996, c. 345, § 40, eff. Oct. 1, 1996.
68 OK Stat § 68-500.41 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-500.41. Exporter reports.

|A. Each person licensed as an exporter shall file by the twenty-seventh day of each month reports with the Commission on forms prescribed and furnished by the Commission concerning the amount of motor fuel exported from this state. |B. The report shall contain the following information with respect to motor fuel other than diesel fuel dyed in accordance with the Internal Revenue Code:1. All shipments of motor fuel removed from a terminal in this state for direct delivery outside of this state by the licensed exporter, sorted by state of destination;2. The gallons delivered to taxing jurisdictions outside this state out of bulk plant storage, and whether by transport truck or tank wagon;3. The name and federal employer identification number of the person receiving the exported motor fuel from the exporter;4. The date of the shipments; and5. The carrier name or alpha code and carrier federal identification number.The Commission may, in addition, require the reporting of any other information it considers reasonably necessary to the enforcement of this act. The Commission may waive this reporting requirement if it finds the reports unnecessary to the administration of this act.Added by Laws 1996, c. 345, § 41, eff. Oct. 1, 1996.
68 OK Stat § 68-500.42 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-500.42. Licensed transporter reports.

|A. Each person licensed as a transporter in this state shall file monthly reports with the Commission on forms prescribed and furnished by the Commission concerning the amount of motor fuel transported within or across the borders of this state. However, transport truck operations exclusively within the state and those transport trucks operated by a supplier are not reportable. If a transporter fails to make the reports required by this section, the person is subject to a civil penalty of One Thousand Dollars ($1,000.00) for each violation, as reasonably determined by the Commission. |B. The reports required by this section are for information purposes only and the Commission may waive the filing of the reports if the reports are unnecessary for the proper administration of this act. This section shall cease to be effective if substantially similar data is available from federal government sources including a federal terminal report.Added by Laws 1996, c. 345, § 42, eff. Oct. 1, 1996.
68 OK Stat § 68-500.43 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-500.43. Payment of tax by consumer.

|In the event the tax imposed by this act is not precollected and must be collected from the consumer in accordance with Section 28 of this act, the tax is due and payable by the consumer on the first day of each month for the preceding calendar month, and if not paid on or before the 15th day of the following month, shall be delinquent. The consumer shall file with the Commission, on forms furnished by the Commission, a return verified by affidavit showing in detail the total purchase price of the motor fuel, the number of gallons purchased, the price per gallon, the location of the purchase and any other information the Commission may deem reasonably necessary. With each return, the consumer shall remit to the Commission the amount of tax shown on the return to be due. Reports timely mailed shall be considered timely filed. If a report is not timely filed, interest shall be charged from the date the report should have been filed until the report is actually filed. |Added by Laws 1996, c. 345, § 43, eff. Oct. 1, 1996.
68 OK Stat § 68-500.46 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-500.46. Legitimate diversions or erroneous information on shipping paper - Relief.

|A. The Commission shall promulgate rules for relief in a case where a shipment of motor fuel is legitimately diverted from the represented destination state after the shipping paper has been issued by the terminal operator or where the terminal operator failed to cause proper information to be printed on the shipping paper. |B. The relief rules shall include a provision requiring that the shipper, the transporter, or an agent of either provide notification before the diversion or correction to the Commission if an intended diversion or correction is to occur, that a verification number be assigned and manually added to the face of the terminal-issued shipping paper, and the relief provision shall be consistent with the refund provisions of this act, including Section 21 of this act.C. The relief provisions shall establish a protest procedure so that any person found to be in violation of Section 44 and subsection C of Section 45 of this act may establish a defense to any civil penalty imposed under this act for violation of such section or sections upon establishing substantial evidence satisfactory to the Commission that the violation was the result of honest error made in the context of a good faith and reasonable effort to properly account for and report fuel shipments and taxes.D. The Commission shall make reasonable efforts to coordinate with neighboring states and the Federation of Tax Administrators for the operation of common telephonic diversion verification number assignment system including the shared burdens thereof.Added by Laws 1996, c. 345, § 46, eff. Oct. 1, 1996.
68 OK Stat § 68-500.47 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§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 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.
68 OK Stat § 68-500.48 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-500.48. Sale or delivery of motor fuel without payment of taxes prohibited - Exceptions - Penalties.

|A. Except as expressly provided in subsection B of this section, no person shall sell, use, deliver, or store in this state, or import for sale, use, delivery or storage in this state, motor fuel as to which the tax imposed by Section 4 of this act has not been previously paid to or accrued by either a licensed supplier, or permissive supplier, at the time of removal from a terminal, or a licensed importer provided all the conditions of Section 50 of this act applicable to lawful import by the importer shall have been met. |B. The provisions of subsection A of this section shall not apply to:1. A supplier with respect to motor fuel held within the bulk transfer/terminal system in this state which was manufactured in this state or imported into this state in a bulk transfer;2. A consumer with respect to motor fuel placed in the vehicle supply tank of that person outside of this state;3. Diesel fuel dyed in accordance with paragraph 16 of Section 10 of this act;4. Motor fuel in the process of exportation by a supplier or a licensed exporter in accordance with the shipping papers required by Section 45 of this act and a statement meeting the requirements of paragraph 2 of subsection A of Section 49 of this act is shown on the shipping papers;5. Gasoline, diesel fuel and kerosene used in aircraft subject to the conditions and exceptions in paragraph 9 of Section 10 of this act;6. Fuel in possession of a consumer as to which a refund has been issued;7. Government and other exempt fuel under paragraphs 5, 6 and 7 of Section 10 of this act; or8. A licensed importer who has met the conditions of Section 49 of this act.C. A person who violates this section 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 and shall be subject to the provisions of Section 59 of this act.Added by Laws 1996, c. 345, § 48, eff. Oct. 1, 1996.
68 OK Stat § 68-500.49 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-500.49. Operation of transport truck without shipping paper prohibited - Violation occurs upon boarding - Advance notification - Penalties - Seizure.

|A. Except as provided in subsections C and D of this section, no person shall operate a transport truck that is engaged in the shipment of motor fuel on the public highways of this state without having on board a terminal-issued shipping paper bearing, in addition to the requirements of subsection A of Section 45 of this act, a notation indicating that, with respect to diesel fuel acquired under claim of exempt use, a statement indicating the fuel is "DYED DIESEL FUEL, NONTAXABLE USE ONLY, PENALTY FOR TAXABLE USE" for the load or the appropriate portion of the load. |B. A person is in violation of subsection A of this section upon boarding the vehicle with a shipping paper which does not meet the requirements set forth in this section.C. The Commission may in its discretion provide an advance notification procedure with respect to documentation for imported motor fuel as to which the importer is unable to obtain terminal-issued shipping papers which comply with this section.D. Any person who knowingly violates any part of this section 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 six (6) months in the county jail, or shall be punishable by both such fine and imprisonment.E. The Commission, its appointee, or representative may seize, confiscate and dispose of any motor fuel which should be accompanied by a shipping paper meeting the requirements of this section which is not accompanied by the required shipping paper.Added by Laws 1996, c. 345, § 49, eff. Oct. 1, 1996.
68 OK Stat § 68-500.50 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-500.50. Conditions for importers prior to bringing undyed and untaxed fuel into state - Penalties - Seizure.

|A. In the event that an importer acquires motor fuel destined for this state which has neither been dyed in accordance with the Internal Revenue Code and the regulations issued thereunder, nor tax paid to or accrued by the supplier at the time of removal from the out-of-state terminal, any licensed importer and transporter operating on behalf of the licensed importer shall meet all of the following conditions prior to entering motor fuel onto the highways of this state by loaded transport truck: |1. The importer or the transporter shall have obtained an import verification number from the Commission not sooner than twenty-four (24) hours prior to entering this state;2. The import verification number shall have been set out prominently and indelibly on the face of each copy of the terminal-issued shipping paper carried on board the transport truck;3. The terminal origin and the name and address of the importer shall also be set out prominently on the face of each copy of the terminal-issued shipping paper;4. The terminal-issued shipping paper data otherwise required by this act shall be present; and5. All tax imposed by this act with respect to previously requested import verification number activity on the account of the importer or the transporter shall have been timely precollected and remitted.B. Any person who knowingly violates or knowingly aids and 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 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 and shall be subject to the provisions of Section 59 of this act.C. The Commission, its appointee, or representative may seize, confiscate and dispose of any motor fuel which should be accompanied by a shipping paper meeting the requirement of this section which is not accompanied by the required shipping paper.Added by Laws 1996, c. 345, § 50, eff. Oct. 1, 1996.