reglab/housing_qa huggingface dataset:
68 OK Stat § 68-317.9 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-317.9. Restrictions on delivering cigarettes - Violations.

|A. No person or entity engaged in the business of selling or distributing cigarettes that is not a manufacturer, wholesaler, or distributor of cigarettes or other tobacco products licensed by the Oklahoma Tax Commission shall mail, ship or otherwise deliver cigarettes to any person in this state that is not: |1. A distributor or wholesaler of cigarettes licensed by the Oklahoma Tax Commission under Section 304 of Title 68 of the Oklahoma Statutes;2. An export warehouse proprietor pursuant to Chapter 52 of the Internal Revenue Code or the operator of a customs bonded warehouse pursuant to 19 U.S.C., Section 1311 or 1555; or3. A person who is an officer, employee or agent of the United States government, this state or a department, agency, instrumentality or political subdivision of the United States or this state when the person is acting in accordance with the official duties of the person.B. For purposes of this section, "cigarette" shall have the same definition as that found in Section 600.22 of Title 37 of the Oklahoma Statutes and "distributor", "wholesaler" and "retailer" shall have the same definitions that are found in Section 301 of Title 68 of the Oklahoma Statutes.C. It shall be illegal for any common or contract carrier to knowingly transport cigarettes to any person in this state reasonably believed by the carrier to be a person other than described in paragraph 1, 2 or 3 of subsection A of this section. For purposes of this subsection, cigarettes may be transported to a home or residence in this state by persons other than common and contract carriers in quantities that do not exceed one thousand cigarettes at any one time.D. 1. A person that violates the provisions of subsection A or C of this section shall be subject to:a. a civil penalty of Two Thousand Five Hundred Dollars ($2,500.00) for each violation or Twenty-five Dollars ($25.00) for each pack of cigarettes shipped or transported, whichever is greater,b.an injunction to restrain a threatened or actual violation of this section,c.the costs of any investigation conducted by the state related to a violation of this section, andd. attorney fees and costs.2. Any cigarettes that are shipped or transported into this state in violation of this section shall be forfeited to the state and destroyed.3. Each shipment, transport, or attempted shipment or transport of cigarettes or tobacco products in violation of this section shall constitute a separate violation.E. All civil penalties obtained as a result of an action brought under this section shall be deposited into the Attorney General's Evidence Fund.Added by Laws 2014, c. 338, § 2, eff. Nov. 1, 2014.
68 OK Stat § 68-319 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-319. Restricting of licenses to residents and domesticated foreign corporations - Prohibition on discrimination.

|(a) No wholesaler's license shall be issued under this article or the following article of this Code to or held by a person who is not an actual resident and domiciled in this state, or to any foreign corporation which is not domesticated under the laws of this state. |(b) No manufacturer, wholesaler, distributor or jobber of cigarettes or tobacco products licensed under the laws of this state shall discriminate by refusing to sell to any other wholesaler, distributor or jobber in this state, and likewise no such wholesaler, distributor or jobber shall refuse to sell to any retailer of cigarettes or such products in this state; and any violation of the provisions hereof shall be grounds for revocation and cancellation of such license.(c) This section shall not change or modify the provisions for reciprocity contained in Section 303 of this Code.Laws 1965, c. 195, § 2.
68 OK Stat § 68-321 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-321. Exemptions from tax.

|The following sales are hereby exempted from the stamp excise tax levied pursuant to the provisions of Section 301 et seq. of this title: |1. All cigarettes sold to veterans hospitals and state operated domiciliary homes for veterans located in the State of Oklahoma, for distribution or sale to disabled ex-servicemen or disabled ex-servicewomen interned in, or inmates of, such hospitals, or residents of such homes;2. All sales to the United States;3. All sales to a federally recognized Indian tribe or nation which has entered into a compact with the State of Oklahoma pursuant to the provisions of subsection C of Section 1 of this act or to a licensee of such a tribe or nation, upon which the payment in lieu of taxes required by the compact has been paid; and4. All sales to a federally recognized Indian tribe or nation or to a licensee of such a tribe or nation upon which the tax levied pursuant to the provisions of Section 4 of this act has been paid.Laws 1965, c. 195, § 2, emerg. eff. June 10, 1965; Laws 1992, c. 339, § 16, eff. Jan. 1, 1993.
68 OK Stat § 68-322 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-322. Rules and regulations.

|The Oklahoma Tax Commission shall prescribe such rules and make such regulations as to the sale or distribution of cigarettes, and the exemption from the stamp excise tax thereof, as shall be deemed necessary to comply with the provisions of the preceding section. |Laws 1965, c. 195, § 2.
68 OK Stat § 68-323 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-323. Restricted to sale or distribution to inmates - Possession by others.

|The sale of such exempted cigarettes shall be restricted to sales or distribution to patients or inmates of veterans hospitals and residents of state operated domiciliary homes for veterans, as shown by the records thereof, for their own personal use and consumption. Possession of twenty (20) or more of such exempted cigarettes by persons other than such inmates, patients or residents shall be deemed prima facie evidence of intention to evade payment of the stamp excise tax levied thereon, and shall be punishable as is provided by Section 305 of this Code. |Added by Laws 1965, c. 195, § 2, emerg. eff. June 10, 1965.
68 OK Stat § 68-324 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-324. Compliance with law.

|All manufacturers, wholesalers, jobbers, retailers or other persons selling or distributing such cigarettes are hereby required to comply with the provisions of the three preceding sections, and the rules and regulations of the Oklahoma Tax Commission as to such sales or distributions, and failure or refusal to so comply shall constitute grounds for revocation of any license issued to such manufacturer, wholesaler, jobber, retailer or other person, by the Oklahoma Tax Commission. |Laws 1965, c. 195, § 2.
68 OK Stat § 68-325 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-325. Continuity of law.

|It is hereby declared that it is the intention of the Legislature that this act be construed as amending and revising the present cigarette tax law and that the repeal and reenactment of said law herein shall not affect any license issued or tax liability accrued under such prior law. |Laws 1965, c. 195, § 2.
68 OK Stat § 68-326 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-326. Short title.

|This act shall be known and may be cited as the "Unfair Cigarette and Tobacco Products Sales Act". |Added by Laws 1949, p. 107, § 1, emerg. eff. May 31, 1949. Renumbered from Title 15, § 599.1 by Laws 1981, c. 211, § 7, emerg. eff. June 1, 1981.
68 OK Stat § 68-328 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-328. Sales at less than cost; penalty.

|a. It shall be unlawful for any retailer or wholesaler, with intent to injure competitors or destroy or substantially lessen competition, to advertise, offer to sell, or sell, at retail or wholesale, cigarettes and tobacco products at less than cost to such retailer or wholesaler, as the case may be. Any retailer or wholesaler who violates the provisions of this section shall be guilty of a misdemeanor and be punishable by fine of not more than Five Hundred Dollars ($500.00). |b. Evidence of advertisement, offering to sell, or sale of cigarettes and tobacco products by any retailer or wholesaler at less than cost to him as defined in this act shall be prima facie evidence of intent to injure competitors and to destroy or substantially lessen competition.Added by Laws 1949, p. 108, § 3, emerg. eff. May 31, 1949. Renumbered from Title 15, § 599.3 by Laws 1981, c. 211, § 7, emerg. eff. June 1, 1981.
68 OK Stat § 68-329 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-329. Cost to wholesaler; meaning.

|a. The term "cost to the wholesaler" shall mean the "basic cost of cigarettes and tobacco products" to the wholesaler plus the "cost of doing business by the wholesaler", as evidenced by the recognized statistical and cost accounting practices in allocation of overhead costs and expenses, paid or incurred, and must include, without limitation, labor costs (including salaries or drawing accounts of owners, salaries of executives and officers, or general and special allocations and charges made by parent organizations), rent, depreciation, selling costs, maintenance of equipment, delivery costs, all types of licenses, taxes, insurances, and advertising, and any other cost. |b. In the absence of proof of a lesser cost of doing business by the wholesaler making the sale, the "cost of doing business by the wholesaler" shall be presumed to be two per centum (2%) of the "basic cost of cigarettes and tobacco products" to the wholesaler, plus cartage to the retail trade, if performed or paid for by the wholesaler, which cartage cost, in the absence of proof of a lesser cost, shall be deemed to be three-fourths of one per centum (3/4 of 1%) of the "basic cost of cigarettes and tobacco products" to the wholesaler.Added by Laws 1949, p. 108, § 4, emerg. eff. May 31, 1949. Renumbered from Title 15, § 599.4 by Laws 1981, c. 211, § 7, emerg. eff. June 1, 1981.
68 OK Stat § 68-330 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-330. Cost to the retailer; meaning.

|a. The term "cost to the retailer" shall mean the "basic cost of cigarettes and tobacco products" to the retailer plus the "cost of doing business by the retailer", as evidenced by the recognized statistical and cost accounting practices in allocation of overhead costs and expenses, paid or incurred, and must include, without limitation, labor (including salaries or drawing accounts of owners, salaries of executives and officers, or general and special allocations and charges made by parent organizations), rent, depreciation, selling costs, maintenance of equipment, delivery costs, all types of licenses, taxes, insurance, and advertising, and any other cost: Provided, that any retailer who, in connection with the retailer's purchase, receives not only the discounts ordinarily allowed upon purchases by a retailer but also, in whole or in part, discounts ordinarily allowed upon purchases by a wholesaler, shall, in determining "cost to the retailer", pursuant to this subsection, add the "cost of doing business by the wholesaler", as defined in Section 4 of this act, to the "basic cost of cigarettes and tobacco products" to said retailer, as well as the "cost of doing business by the retailer". |b. In the absence of proof of a lesser cost of doing business by the retailer making the sale, the "cost of doing business by the retailer" shall be presumed to be six per centum (6%) of the "basic cost of cigarettes and tobacco products" to the retailer, plus cartage to the retail outlet if performed or paid for by the retailer (and not previously included in the charge by the wholesaler), which cartage cost, in the absence of proof of a lesser cost, shall be deemed to be three-fourths of one per centum (3/4 of 1%) of the basic cost of cigarettes and tobacco products to the retailer.c. In the absence of proof of a lesser cost of doing business, the "cost of doing business by the retailer", who, in connection with the retailer's purchase, receives not only the discounts ordinarily allowed upon purchases by a retailer but also, in whole or in part, the discounts ordinarily allowed upon purchases by a wholesaler, shall be presumed to be six percentum (6%) of the sum of the "basic cost of cigarettes and tobacco products" and the "cost of doing business by the wholesaler".Added by Laws 1949, p. 109, § 5, emerg. eff. May 31, 1949. Renumbered from Title 15, § 599.5 by Laws 1981, c. 211, § 7, emerg. eff. June 1, 1981.
68 OK Stat § 68-331 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-331. Sales by a wholesaler to a sub-jobber.

|When a wholesaler sells cigarettes and/or tobacco products to a sub-jobber, the former shall use the basic cost of cigarettes and/or tobacco products (which is the factory list, less all discounts except customary discounts for cash, plus the full face value of any stamps which may be required by any cigarette tax act of this State now in effect or hereafter enacted) in making such sales. The sub-jobber, upon resale to a retailer, shall be subject to the provisions of Section 4 of this act. |Added by Laws 1949, p. 109, § 6, emerg. eff. May 31, 1949. Renumbered from Title 15, § 599.6 by Laws 1981, c. 211, § 7, emerg. eff. June 1, 1981.
68 OK Stat § 68-332 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-332. Sales by a wholesaler to a wholesaler.

|When one wholesaler sells cigarettes and tobacco products to any other wholesaler, the former shall not be required to include in his selling price to the latter "cost to the wholesaler", as provided by Section 4 of this act, but the latter wholesaler, upon resale to a retailer, shall be subject to the provisions of said section: Provided further, that manufacturer's representatives, manufacturer's salesmen, or any other person not coming under the definition of a wholesaler, shall not be eligible to purchase cigarettes or tobacco products under the provisions of this Section. Sales by manufacturer's representatives, manufacturer's salesmen, or any other person selling cigarettes and tobacco products to retailers or consumers, as the case may be, shall be required to sell at prices no lower than the prices of the wholesaler to the retailer or of the retailer to the consumer, as the case may be. |Added by Laws 1949, p. 109, § 7, emerg. eff. May 31, 1949. Renumbered from Title 15, § 599.7 by Laws 1981, c. 211, § 7, emerg. eff. June 1, 1981.
68 OK Stat § 68-333 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-333. Combination sales.

|In all advertisements, offers for sale or sales involving two (2) or more items, at least one of which items or cigarettes and tobacco products, at a combined price, and in all advertisements, offers for sale, or sales, involving the giving of any gift or concession of any kind whatsoever (whether it be coupons or otherwise), the retailer's or wholesaler's combined selling price shall not be below the "cost to the retailer" or the "cost to the wholesaler", respectively, of the total of all articles, products, commodities, gifts, and concessions included in such transactions. |Added by Laws 1949, p. 110, § 8, emerg. eff. May 31, 1949. Renumbered from Title 15, § 599.8 by Laws 1981, c. 211, § 7, emerg. eff. June 1, 1981.
68 OK Stat § 68-334 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-334. Sales exceptions.

|The provisions of this act shall not apply to sales at retail or sales at wholesale made (a) in an isolated transaction and not in the usual course of business; (b) where cigarettes and tobacco products are advertised, offered for sale, or sold in bona fide clearance sales for the purpose of discontinuing trade in such cigarettes and tobacco products, and said advertising, offer to sell, or sale shall state the reason thereof and the quantity of such cigarettes and tobacco products advertised, offered for sale, or to be sold; (c) where cigarettes or tobacco products advertised, offered for sale, or sold as imperfect or damaged, and said advertising, offer to sell, or sale shall state the reason therefor and the quantity of such cigarettes and tobacco products advertised, offered for sale, or to be sold; (d) where cigarettes and tobacco products are sold upon the final liquidation of a business; or (e) where cigarettes and tobacco products are advertised, offered for sale, or sold by any fiduciary or other officer acting under the order or direction of any court. |Added by Laws 1949, p. 110, § 9, emerg. eff. May 31, 1949. Renumbered from Title 15, § 599.9 by Laws 1981, c. 211, § 7, emerg. eff. June 1, 1981.
68 OK Stat § 68-335 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-335. Advertising of certain sales; good faith.

|a. Any retailer may advertise, offer to sell, or sell cigarettes and tobacco products at a price made in good faith to meet the price of a competitor who is selling the same article at cost to him as a retailer. Any wholesaler may advertise, offer to sell, or sell cigarettes and tobacco products at a price made in good faith to meet the price of a competitor who is rendering the same type of service and is selling the same article at cost to him as a wholesaler. The price of cigarettes and tobacco products advertised, offered for sale, or sold under the exceptions specified in Section 9 shall not be considered the price of a competitor and shall not be used as a basis for establishing prices below cost, nor shall the price established at a bankrupt sale be considered the price of a competitor within the purview of this Section. |b. In the absence of proof of the "price of a competitor", under this Section, the "lowest cost to the retailer", or the "lowest cost to the wholesaler", as the case may be determined by any "cost survey", made pursuant to Section 14 of this act, may be deemed the "price of a competitor" within the meaning of this Section.Added by Laws 1949, p. 110, § 10, emerg. eff. May 31, 1949. Renumbered from Title 15, § 599.10 by Laws 1981, c. 211, § 7, emerg. eff. June 1, 1981.
68 OK Stat § 68-336 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-336. Sales contracts void.

|Any contract expressed or implied, made by any person in violation of any of the provisions of this act, is declared to be an illegal and void contract and no recovery thereon shall be had. |Added by Laws 1949, p. 110, § 11, emerg. eff. May 31, 1949. Renumbered from Title 15, § 599.11 by Laws 1981, c. 211, § 7, emerg. eff. June 1, 1981.
68 OK Stat § 68-337 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-337. Admissible evidence.

|a. In determining "cost to the retailer" and "cost to the wholesaler", the court shall receive and consider as bearing on the bona fides of such cost, evidence tending to show that any person complained against under any of the provisions of this act purchased cigarettes and tobacco products, with respect to the sale of which complaint is made, at a fictitious price, or upon terms, or in such a manner, or under such invoices, as to conceal the true cost, discounts, or terms of purchase, and shall also receive and consider as bearing on the bona fides of such cost, evidence of the normal, customary, and prevailing terms and discounts in connection with other sales of a similar nature in the trade area or state. |b. Merchandise given gratis or payment made to a retailer or wholesaler for display, or advertising, promotion purposes, or otherwise, shall not be considered in determining the cost of cigarettes and tobacco products to the retailer or wholesaler.Added by Laws 1949, p. 110, § 12, emerg. eff. May 31, 1949. Renumbered from Title 15, § 599.12 by Laws 1981, c. 211, § 7, emerg. eff. June 1, 1981.
68 OK Stat § 68-338 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-338. Sales outside ordinary channels of business; effect.

|In establishing the cost of cigarettes and tobacco products to the retailer or wholesaler, the invoice cost of said cigarettes and tobacco products purchased at a forced, bankrupt, or closeout sale, or other sale outside of the ordinary channels of trade, may not be used as a basis for justifying a price lower than one based upon the replacement cost of the cigarettes and tobacco products to the retailer or wholesaler, within thirty (30) days prior to the date of sale, in the quantity last purchased, through the ordinary channels of trade. |Added by Laws 1949, p. 111, § 13, emerg. eff. May 31, 1949. Renumbered from Title 15, § 599.13 by Laws 1981, c. 211, § 7, emerg. eff. June 1, 1981.
68 OK Stat § 68-339 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-339. Cost survey; admissibility.

|a. Where a cost survey, pursuant to recognized statistical and cost accounting practices, has been made for the trading area in which the offense is committed, to establish the lowest "cost to the retailer" and the lowest "cost to the wholesaler", said cost survey shall be deemed competent evidence to be used in proving the cost to the person complained against, within the provisions of this act. |b. Any defendant, or any witness, in any civil action brought under the provisions of this act, may be required to testify, and the books, records, invoices, and all other documents of any such defendant, may be brought into court and introduced as evidence, but no defendant, or any witness in any such civil action, shall be prosecuted or subjected to any penalty or forfeiture for or on account of any transaction, matter or thing concerning which he may testify or produce evidence, documentary or otherwise, and no testimony given or produced shall be received against him upon any criminal proceeding or investigation.Added by Laws 1949, p. 111, § 14, emerg. eff. May 31, 1949. Renumbered from Title 15, § 599.14 by Laws 1981, c. 211, § 7, emerg. eff. June 1, 1981.
68 OK Stat § 68-340 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-340. Association empowered to file suits.

|Any duly organized and existing trade association, whether incorporated or not, is hereby authorized to institute and prosecute a suit or suits for injunctive or other relief provided for under the terms of this act, as the real party in interest for and on behalf of one or more of said association's members, when violation of this act directly or indirectly affects or threatens to affect or injure such member or members, or where violation of this act threatens to impair fair competition or otherwise affects such member as herein provided. |Added by Laws 1949, p. 111, § 16, emerg. eff. May 31, 1949. Renumbered from Title 15, § 599.16 by Laws 1981, c. 211, § 7, emerg. eff. June 1, 1981.
68 OK Stat § 68-341 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-341. Cancellation of license for violations.

|The Oklahoma Tax Commission shall cancel the license of any cigarette or tobacco dealer who has been determined by any court to have violated the provisions of the Unfair Cigarette and Tobacco Product Sales Act, or has been convicted for violation of any law pertaining to the use, possession, manufacture or sale of any controlled substance pursuant to the Uniform Controlled Dangerous Substances Act, or has been found guilty of a violation of any rule promulgated or order issued to control a new product or noncontrolled product or substance pursuant to Section 2-201 of Title 63 of the Oklahoma Statutes, or convicted of a violation of any drug or narcotic law of the United States. |Added by Laws 1949, p. 111, § 17, emerg. eff. May 31, 1949. Amended by Laws 1957, p. 86, § 1, emerg. eff. June 5, 1957. Renumbered from Title 15, § 599.17 by Laws 1981, c. 211, § 7, emerg. eff. June 1, 1981; Laws 2013, c. 19, § 1, eff. Nov. 1, 2013.