Oklahoma Code § 68-500.44

Title 68. Revenue And Taxation: Shipping documents - Contents - Manual preparation -
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Certain bulk plant operators exempted - Split loads - Posting of
notice - Penalties.
A.  Each person operating a refinery, terminal, or bulk plant in
this state shall prepare and provide to the driver of every fuel
transportation vehicle receiving motor fuel into the vehicle storage
tank at the facility a shipping document setting out on its face:
1.  Identification by address of the terminal or bulk plant from
which the motor fuel was removed;
2.  The date the motor fuel was removed;
3.  The amount of motor fuel removed, actual gallons and net
gallons;
4.  The state of destination as represented to the terminal
operator by the transporter, the shipper or the agent of the
shipper; and
5.  Any other information reasonably required by the Commission
for the enforcement of this act.
B.  A terminal operator may manually prepare shipping papers if
the terminal does not have the ability to prepare automated shipping
papers or as a result of extraordinary unforeseen circumstances,
including acts of God, which temporarily interfere with the ability
of the terminal operator to issue automated machine-generated
shipping papers.  However, the terminal operator shall, prior to
manually preparing the papers, provide, in the case of a terminal
not having the ability to prepare automated shipping papers, written
notice to the Commission, or in the case of extraordinary
circumstances, telephonic notice to the Commission and obtain a
service interruption authorization number which the employees of the
terminal operator shall add to the manually prepared papers prior to
removal of each effected transport load from the terminal.  The
service interruption authorization number shall be valid for use by
the terminal operator for a period not to exceed twenty-four (24)
hours.  If the interruption has not been cured within the twenty-
four-hour period, additional notice(s) to the Commission shall be
required and interruption authorization number(s) may be issued upon
explanation by the terminal operator satisfactory to the Commission.
If the terminal operator acquires the ability to prepare automated
machine-printed shipping papers, the terminal operator shall notify
the Commission no later than ten (10) days prior to the initial use
of such capability.

C.  An operator of a bulk plant in this state delivering motor
fuel into a tank wagon for subsequent delivery to a consumer in this
state shall be exempt from this section.  An operator of a bulk
plant in this state shall not be required to identify net gallons on
the shipping documents as provided by this section.
D.  A terminal operator may load motor or diesel fuel, a portion
of which fuel is destined for sale or use in this state and a
portion of which fuel is destined for sale or use in another state
or states.  However, such split loads removed shall be documented by
the terminal operator by issuing shipping papers designating the
state of destination for each portion of the fuel.
E.  Each terminal operator shall post a conspicuous notice
proximately located to the point of receipt of shipping papers by
transport truck operators, which notice shall describe in clear and
concise terms the duties of the transport operator and retail dealer
under Section 45 of this act, provided that the Commission may by
rule or notice establish the language, type, style and format of the
notice.
F.  A person who knowingly violates or knowingly aids and abets
another to violate this section 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.

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