reglab/housing_qa huggingface dataset:
68 OK Stat § 68-412 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-412. Untaxed merchandise - Surety or bond - Tax.

|A. Every wholesaler who purchases or allows to come into his or her possession any untaxed merchandise coming under the scope of this article shall file with the Oklahoma Tax Commission a surety or collateral or cash bond in the amount of Twenty-five Thousand Dollars ($25,000.00), payable to the State of Oklahoma and conditioned upon compliance with the provisions of this article and the rules of the Tax Commission. |B. Any consumer who purchases or brings into this state untaxed tobacco products whereon the tax would be more than twenty-five cents ($0.25) is subject to the tax thereon. Upon failure to pay the tax levied in this article, the consumer shall be subject to a fine of not more than Five Hundred Dollars ($500.00) or not less than Twenty-five Dollars ($25.00) to be deposited in the Tobacco Products Tax Enforcement Unit Revolving Fund created in Section 7 of Enrolled House Bill No. 2292 of the 1st Session of the 58th Oklahoma Legislature. Provided, any person in possession of more than one thousand small or large cigars or two hundred sixteen (216) ounces of smokeless or smoking tobacco in packages or containers for which the tax required by law has not been paid shall be punished by administrative fines in the manner and amounts provided in subsection D of Section 418 of this title.Added by Laws 1965, c. 238, § 2, eff. July 1, 1965. Amended by Laws 2006, c. 272, § 9, eff. Nov. 1, 2006; Laws 2013, c. 334, § 1, eff. July 1, 2013; Laws 2021, c. 385, § 15, eff. July 1, 2021; Laws 2021, c. 526, § 5, eff. July 1, 2021.
68 OK Stat § 68-413 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-413. Right to carry untaxed products – Sale of products by carrier - Statement of consignment - Violations.

|The right of a carrier in this state to carry untaxed tobacco products shall not be affected hereby; provided, that carriers delivering untaxed tobacco products to any person in this state other than an Oklahoma-licensed wholesaler for the purpose of selling or consuming untaxed tobacco products in this state in violation of this article shall be subject to seizure of the shipments and forfeiture of the inventory pursuant to the provisions of Section 417 of this title. Provided further, that should any such carrier sell any tobacco products in this state, such sale shall be subject to the tax and other provisions of this article and to the rules of the Tax Commission. The carrier transporting tobacco products to a point within this state, or a bonded warehouseman or bailee having in its possession tobacco products, shall transmit to the Tax Commission a statement of such consignment of tobacco products, showing the date, point of origin, point of delivery and to whom delivered. All carriers or bailees or warehousemen shall permit an examination by the Tax Commission, or its agents or legally authorized representatives, of their records relating to the shipment or receipt of tobacco products. Any person who fails or refuses to transmit to the Tax Commission the aforesaid statement, or who refuses to permit the examination of his or her records by the Tax Commission or its legally authorized agents or representatives, shall be guilty of a misdemeanor and shall be subject to an administrative fine of not to exceed Two Thousand Dollars ($2,000.00) and not less than One Thousand Dollars ($1,000.00) to be deposited in the Tobacco Products Tax Enforcement Unit Revolving Fund created in Section 7 of Enrolled House Bill No. 2292 of the 1st Session of the 58th Oklahoma Legislature. |Added by Laws 1965, c. 238, § 2, eff. July 1, 1965. Amended by Laws 1992, c. 339, § 19, eff. Jan. 1, 1993; Laws 2009, c. 434, § 16, eff. Jan. 1, 2010; Laws 2012, c. 357, § 7, eff. July 1, 2012; Laws 2021, c. 385, § 16, eff. July 1, 2021; Laws 2021, c. 526, § 6, eff. July 1, 2021.
68 OK Stat § 68-414 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-414. Trucks and vehicles from which products are sold, exchanged or given away - Untaxed merchandise - Violations.

|A. Each truck or vehicle wherefrom tobacco products are sold shall be considered as a place of business and required to have a wholesale license and a bond of not less than Five Hundred Dollars ($500.00). |B. Any person operating a truck or vehicle by selling, exchanging or giving away untaxed merchandise covered by this article shall be deemed guilty of violation of same and shall be penalized as hereinbefore set forth, and untaxed merchandise handled by this person as well as the vehicle used to transport the untaxed tobacco products shall be subject to confiscation by authorized agents of the Tax Commission or duly authorized peace officers.C. After seizure or confiscation by such agent or officer, the merchandise and property shall be held until all taxes, interest and penalties due have been paid. If not paid within five (5) days after date of seizure, it shall be sold at public sale by the sheriff of the county where confiscated, after being advertised by posting of notice of such sale in five public places in the county where the sale is to occur. The proceeds of the sale shall be applied to taxes, interest and penalties due and to the cost of the sale, and the remainder, if any, shall be paid to the State Treasurer, by the sheriff conducting such sale, to be deposited to the credit of the General Revenue Fund.Added by Laws 1965, c. 238, § 2, eff. July 1, 1965. Amended by Laws 2021, c. 385, § 17, eff. July 1, 2021; Laws 2021, c. 526, § 7, eff. July 1, 2021.
68 OK Stat § 68-417 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-417. Seizure of products and vehicles for violations.

|A. All tobacco products upon which a tax is levied by Section 400 et seq. of this title and all tobacco products sold, offered for sale or imported into this state in violation of the provisions of Section 403.2 of this title, found in the possession, custody or control of any person for the purpose of being consumed, sold or transported from one place to another in this state, for the purpose of evading or violating the provisions of Section 400 et seq. of this title, or with intent to avoid payment of the tax imposed thereunder, and any vehicle being used in avoidance of such tax may be seized by any authorized agent of the Oklahoma Tax Commission or any sheriff, deputy sheriff or police within the state. Tobacco products from the time of seizure shall be forfeited to the State of Oklahoma. A proper proceeding shall be filed to maintain such seizure and prosecute the forfeiture as herein provided; the provisions of this section shall not apply, however, where the tax on such tobacco products does not exceed One Dollar ($1.00). |B. All such tobacco products so seized shall first be listed and appraised by the officer making such seizure and turned over to the Tax Commission and a receipt taken therefor.C. The person making such seizure shall immediately make and file a written report thereof to the Tax Commission, showing the name of the person making such seizure, the place where seized, the person from whom seized, the property seized and an inventory and appraisement thereof, which inventory shall be based on the usual and ordinary retail price or value of the articles seized, and the Attorney General, in the case of tobacco products sold, offered for sale or imported into this state in violation of the provisions of Section 403.2 of this title. Within sixty (60) days of seizure, the person from whom the property was seized may file a request for hearing with the Tax Commission or the Attorney General to show why the seized property should not be forfeited and destroyed. If a hearing is requested, the owner of the tobacco products shall be given at least ten (10) days' notice of the hearing. If no request for hearing is filed within the time provided, the property seized will be forfeited and destroyed.D. The seizure of such tobacco products shall not relieve the person from whom such tobacco products were seized from prosecution or the payment of penalties.E. The forfeiture provisions of Section 400 et seq. of this title shall only apply to persons having possession of or transporting tobacco products with intent to barter, sell or give away the same.Added by Laws 1965, c. 238, § 2, eff. July 1, 1965. Amended by Laws 1999, c. 162, § 5, eff. June 17, 1999; Laws 2008, c. 378, § 10, emerg. eff. June 4, 2008; Laws 2018, c. 66, § 6, eff. July 1, 2018; Laws 2021, c. 385, § 19, eff. July 1, 2021.
68 OK Stat § 68-418 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-418. Transportation or possession of products for which taxes have not been paid - Penalties.

|A. It shall be unlawful for any person to transport or possess tobacco products where the tax on such tobacco products has not been paid and exceeds the sum of One Hundred Dollars ($100.00). |B. Except as otherwise provided in subsections C and D of this section, any person found guilty of violating the provisions of Section 400 et seq. of this title shall be punished by an administrative fine of not more than One Thousand Dollars ($1,000.00) for a first offense or not more than Four Thousand Dollars ($4,000.00) for a second or subsequent offense. Provided, any person in possession of more than one thousand small or large cigars or two hundred sixteen (216) ounces of smokeless tobacco or smoking tobacco in packages or containers for which the tax required by law has not been paid shall be punished by administrative fines in the manner and amounts provided in subsection D of this section.C. Any retailer violating the provisions of Section 403.2 of this title shall:1. For a first offense, be punished by an administrative fine of not more than Two Thousand Dollars ($2,000.00);2. For a second offense, be punished by an administrative fine of not more than Ten Thousand Dollars ($10,000.00); and3. For a third or subsequent offense, be punished by an administrative fine of not more than Twenty Thousand Dollars ($20,000.00).D. Any wholesaler violating the provisions of Section 403.2 of this title shall:1. For a first offense, be punished by an administrative fine of not more than Ten Thousand Dollars ($10,000.00); and2. For a second or subsequent offense, be punished by an administrative fine of not more than Twenty Thousand Dollars ($20,000.00).Administrative fines collected pursuant to the provisions of this subsection shall be deposited to the revolving fund created in Section 305.2 of this title.E. The Oklahoma Tax Commission shall immediately revoke the license of a person punished for a violation pursuant to the provisions of paragraph 3 of subsection C of this section or a person punished for a violation pursuant to the provisions of subsection D of this section. A person whose license is so revoked shall not be eligible to receive another license pursuant to the provisions of Section 301 et seq. of this title for a period of ten (10) years.F. Fines collected pursuant to the provisions of subsections B, C and D of this section shall be deposited in the Tobacco Products Tax Enforcement Unit Revolving Fund created in Section 7 of Enrolled House Bill No. 2292 of the 1st Session of the 58th Oklahoma Legislature.Added by Laws 1965, c. 238, § 2, eff. July 1, 1965. Amended by Laws 1999, c. 162, § 6, eff. June 17, 1999; Laws 2009, c. 434, § 18, eff. Jan. 1, 2010; Laws 2013, c. 334, § 2, eff. July 1, 2013; Laws 2021, c. 385, § 20, eff. July 1, 2021; Laws 2021, c. 526, § 8, eff. July 1, 2021.
68 OK Stat § 68-419 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-419. Exempt sales.

|The following sales are hereby exempted from the tobacco products tax levied pursuant to the provisions of Section 401 et seq. of this title: |1. All tobacco products sold to veterans hospitals and state-operated domiciliary homes for veterans located in the State of Oklahoma, for sale or distribution to disabled ex-servicemen or disabled ex-servicewomen interned in or inmates of such hospitals, or residents of such homes;2. 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; and3. 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 10 of this act has been paid.Laws 1965, c. 238, § 2, eff. July 1, 1965; Laws 1992, c. 339, § 20, eff. Jan. 1, 1993.
68 OK Stat § 68-420 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-420. Rules and regulations.

|The Oklahoma Tax Commission shall prescribe such rules and make such regulations as to the sale of such tobacco products and the exemption from the tobacco products tax thereon, as shall be deemed necessary to comply with the provisions of the preceding section. |Laws 1965, c. 238, § 2.
68 OK Stat § 68-420.1 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-420.1. Maintenance of copies of invoices or equivalent documentation.

|A. Each wholesaler of tobacco products, as defined in Section 400 of this title, shall maintain copies of invoices or equivalent documentation for each of its facilities for every transaction in which the wholesaler is the seller, purchaser, consignor, consignee or recipient of tobacco products. The invoices or documentation shall contain the wholesaler’s tobacco license number and the retailer’s tobacco license number if the sale is to a retailer and the quantity by brand style of the tobacco products involved in the transaction. Each wholesaler shall maintain the documents required by this subsection for a period of three (3) years. |B. Each retailer of tobacco products, as defined in Section 400 of this title, shall maintain copies of invoices or equivalent documentation for every transaction in which the retailer receives or purchases tobacco products at each of its facilities. The invoices or documentation shall show the name, address and tobacco license number of the wholesaler from whom, or the address of another facility of the same retailer from which, the tobacco products were received, the quantity of each brand style received in such transaction, the date the tobacco products were received and the retail cigarette license number or sales tax license number. Each retailer shall maintain the documents required by this subsection for a period of one (1) year.Added by Laws 2005, c. 479, § 8, eff. July 1, 2005. Amended by Laws 2021, c. 385, § 21, eff. July 1, 2021.
68 OK Stat § 68-421 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-421. Restriction on exempt sales - Possession by others.

|The sale of such tobacco products under paragraph 1 of Section 419 and Section 420 of this title shall be restricted to sales or distribution to inmates of such veterans hospitals, or residents of such state-operated domiciliary homes for veterans, as shown by the records thereof, for their own personal use and consumption. Possession of tobacco products taxed under this article, which have been purchased or received from any such veterans hospital or any such home by any person other than an inmate or resident thereof, shall be deemed a misdemeanor and punishable by a fine of Five Hundred Dollars ($500.00) for each offense. |Added by Laws 1965, c. 238, § 2, eff. July 1, 1965. Amended by Laws 2021, c. 385, § 22, eff. July 1, 2021.
68 OK Stat § 68-422 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-422. Sellers or distributors – Compliance – Revocation of license.

|All wholesalers or retailers selling or distributing such tobacco products under the provisions of this act shall comply with the provisions of such sections, and the rules and regulations of the Oklahoma Tax Commission as to such sale or distribution, and failure to so comply shall constitute grounds for revocation of any license issued to the wholesaler or retailer by the Tax Commission. |Added by Laws 1965, c. 238, § 2, eff. July 1, 1965. Amended by Laws 2021, c. 385, § 23, eff. July 1, 2021.
68 OK Stat § 68-423 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-423. Intention of Legislature.

|It is hereby declared to be the intention of the Legislature that this act be construed as being an amendment and revision of the present tobacco tax law and that the repeal and reenactment of said law herein for such purpose shall not affect any license issued or any tax liability accrued under such prior law. |Laws 1965, c. 238, § 2.
68 OK Stat § 68-424 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-424. Application of §§ 425 to 428 of this title.

|The provisions of Sections 9 through 12 of this act shall not apply 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 during the period that such compact is effective. |Added by Laws 1992, c. 339, § 8, eff. Jan. 1, 1993.
68 OK Stat § 68-426 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-426. Shipping, transporting, receiving, possessing, selling, distributing or purchasing contraband tobacco products.

|A. It shall be unlawful for any person knowingly to ship, transport, receive, possess, sell, distribute or purchase contraband tobacco products. Any person who engages in shipping, transporting, receiving, possessing, selling, distributing or purchasing contraband tobacco products shall, upon conviction, be guilty of a misdemeanor punishable by a fine of not more than Two Thousand Dollars ($2,000.00). Any person convicted of a second or subsequent violation hereof shall be guilty of a felony and shall be punishable by a fine of not more than Five Thousand Dollars ($5,000.00), by a term of imprisonment in the custody of the Department of Corrections for not more than two (2) years, or by both such fine and imprisonment. |B. Any person who knowingly engages in shipping, transporting, receiving, possessing, selling, distributing or purchasing contraband tobacco products shall be subject to the forfeiture of property as is provided by Section 417 of this title and assessment of penalty as provided thereby and assessment for any delinquent taxes found to be owing.Added by Laws 1992, c. 339, § 10, eff. Jan. 1, 1993. Amended by Laws 1997, c. 133, § 558, eff. July 1, 1999; Laws 1999, 1st Ex.Sess., c. 5, § 407, eff. July 1, 1999; Laws 2009, c. 434, § 20, eff. Jan. 1, 2010; Laws 2021, c. 385, § 24, eff. July 1, 2021.NOTE: Laws 1998, 1st Ex.Sess., c. 2, § 23 amended the effective date of Laws 1997, c. 133, § 558 from July 1, 1998, to July 1, 1999.
68 OK Stat § 68-427 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-427. Persons who may sell tobacco products to tribally owned or licensed stores - Collecting, reporting and remitting tax.

|Every wholesaler doing business within this state and required to secure a license as provided in Section 415 of this title may sell tobacco products to tribally owned or licensed stores in this state. It shall be the duty of the wholesaler to collect, report and remit the tax imposed by Section 349.1 of this title on the tobacco products inventory which are tax-free pursuant to Section 349.1 of this title sold to a tribally owned or licensed store. |Added by Laws 1992, c. 339, § 11, eff. Jan. 1, 1993. Amended by Laws 2009, c. 434, § 21, eff. Jan. 1, 2010.
68 OK Stat § 68-428 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-428. Seizure and forfeiture of untaxed tobacco products - Authority of peace officers - Cooperation with Tax Commission.

|A. All untaxed tobacco products sold or shipped to tribally owned or licensed stores in this state by wholesalers not licensed by this state pursuant to the provisions of Section 415 of this title for the purpose of selling or consuming untaxed tobacco products in this state in violation of Section 349 or 401 et seq. of this title shall be subject to seizure of the shipments and forfeiture of the inventory pursuant to the provisions of Section 417 of this title. |B. Any peace officer of this state, including, but not limited to, officers of the Department of Public Safety or the Oklahoma State Bureau of Investigation, any sheriff, any salaried deputy sheriff or any municipal police officer is authorized to stop any vehicle upon any road or highway of this state in order to inspect the bill of lading or to take such action as may be necessary to determine if untaxed tobacco products are being sold or shipped in violation of the provisions of this section. Such officers shall also have the duty to cooperate with the Oklahoma Tax Commission to enforce the provisions of this act.Added by Laws 1992, c. 339, § 12, eff. Jan. 1, 1993. Amended by Laws 2009, c. 434, § 22, eff. Jan. 1, 2010.
68 OK Stat § 68-429 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-429. Disposition of revenues.

|A. Any revenue from a payment in lieu of excise taxes on tobacco products pursuant to a compact entered into by the State of Oklahoma and a federally recognized Indian tribe or nation pursuant to the provisions of subsection C of Section 1 of this act shall be deposited to the General Revenue Fund. |B. Any revenue from payment of the tax imposed by Section 10 of this act shall be deposited to the General Revenue Fund.Added by Laws 1992, c. 339, § 13, eff. Jan. 1, 1993.
68 OK Stat § 68-450.1 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-450.1. Definitions.

|As used in Sections 1 through 9 of this act: |1. "Controlled dangerous substance" means a drug, substance, or immediate precursor specified in Schedules I through V of the Uniform Controlled Dangerous Substances Act which is held, possessed, transported, transferred, sold or offered to be sold in violation of the laws of this state;2. "Dealer" means a person who in violation of the Uniform Controlled Dangerous Substances Act manufactures, distributes, produces, ships, transports, or imports into Oklahoma or in any manner acquires or possesses more than forty-two and one-half (42 1/2) grams of marihuana, or seven or more grams of any controlled dangerous substance other than marihuana, or ten or more dosage units of any controlled dangerous substance other than marihuana which is not sold by weight. A quantity of a controlled dangerous substance is measured by the weight of the substance whether pure, impure or dilute, or by dosage units when the controlled dangerous substance is not sold by weight, in the possession of the dealer. A quantity of a controlled dangerous substance is dilute if it consists of a detectable quantity of pure controlled dangerous substance and any excipients or fillers; and3. "Commission" means the Oklahoma Tax Commission.Added by Laws 1990, c. 25, § 1, operative July 1, 1990.
68 OK Stat § 68-450.2 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-450.2. Levy of tax - Calculation.

|There shall be levied, assessed, collected, and paid in respect to controlled dangerous substances, a tax in the following amounts: |1. On each gram of marihuana, or each portion of a gram, Three Dollars and fifty cents ($3.50); and2. On each gram or portion of a gram of a controlled dangerous substance, other than marihuana, Two Hundred Dollars ($200.00); or3. On each fifty (50) dosage units or portion thereof, of a controlled dangerous substance, that is not sold by weight, other than marihuana, One Thousand Dollars ($1,000.00).For the purpose of calculating the tax pursuant to this section, a quantity of marihuana or other controlled dangerous substance is measured by the weight of the substance whether pure, impure or dilute, or by dosage units when the substance is not sold by weight, in the possession of the dealer. A quantity of a controlled dangerous substance is dilute if it consists of a detectable quantity of pure controlled dangerous substance and any excipients or fillers.Added by Laws 1990, c. 25, § 2, operative July 1, 1990.