Oklahoma Code § 68-716

Title 68. Revenue And Taxation: Invoices - Record of deliveries
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Every person acting as a special fuel dealer who sells and
delivers any special fuel, as defined in this act, into the fuel
supply tank or tanks of any motor vehicle in this state must, at the
time of such delivery, make and deliver to the person owning or
operating such vehicle (the purchaser of such fuel or his agent) an
invoice covering each such delivery, showing the name of the
operator or purchaser, the date, the name and address of the special
fuel dealer and his special fuel dealer's license number, the number
of gallons of special fuel delivered, the place of delivery, the
correct name of such fuel, the price per gallon and total sale price
of the amount delivered, and such other information as the
Commission may require. Each such invoice must be made in duplicate,
be identified by consecutive numbers printed thereon, and each
special fuel dealer must furnish said invoices and retain one copy
thereof and be able to account for each numbered delivery invoice
and each copy thereof.
The invoices required by this section must be demanded by every
person purchasing and receiving a delivery of special fuel into the
supply tank of a motor vehicle in Oklahoma at the time of such
delivery and such person shall carry any such invoice with the
vehicle until the fuel covered by same is consumed.  If the special
fuel is delivered by a licensed dealer or user into the supply tank
or tanks of his own vehicles, a notation or proper record of same
shall be made on the invoice.
Every person making such sales and deliveries of special fuel
and every person so receiving and purchasing special fuel must each
retain one copy of each such invoice as a part of his permanent
records for a period of at least three (3) years.
Every special fuel dealer or user who shall make any delivery of
special fuel into the supply tank of any motor vehicle owned and
operated by such dealer or user shall make and maintain for at least
three (3) years a record of all such deliveries of special fuel
showing such information as the Commission may require.

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