reglab/housing_qa huggingface dataset:
68 OK Stat § 68-400.2 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-400.2. Remittance of tax – Wholesaler monthly tax report.

|A. The excise tax imposed pursuant to the provisions of Section 400 et seq. of Title 68 of the Oklahoma Statutes upon the sale, distribution, use, exchange, barter or possession of tobacco products within the state shall be due and payable on the first day of each month by the wholesaler. For the purpose of ascertaining the amount of the tax payable by the wholesaler, the wholesaler shall file electronically with the Oklahoma Tax Commission, on or before the twentieth day of each month and upon a form prescribed and furnished by the Commission, a tobacco products tax report signed by the wholesaler under oath. The report shall include: |1. All purchases and deliveries including invoices detailing purchases and shipments from manufacturers to the wholesaler and from the wholesaler to the licensed retailer for the previous calendar month;2. The taxes due under Section 400 et seq. of Title 68 of the Oklahoma Statutes during the preceding calendar month; and3. Any other information required by the Commission for the purposes of correctly computing and collecting the tax levied herein. In addition to the information required on reports, the Tax Commission may request, and the taxpayer must furnish, any information deemed necessary to enforce the provisions of Section 400 et seq. of Title 68 of the Oklahoma Statutes. Such tax remitter shall compute and remit to the Tax Commission the required tax due for the preceding calendar month, the remittance or remittances of the tax to accompany the reports herein required. If not filed or paid on or before the twentieth day of such month, the tax shall be delinquent from such date. If a report is not timely filed, interest shall be charged from the date the report should have been filed until the date the report is actually filed.B. It shall not be necessary for any person or entity to purchase stamps or affix stamps to tobacco products in order to comply with the requirements of Section 400 et seq. of Title 68 of the Oklahoma Statutes or the provisions of this act.C. If the tobacco products tax report or payment of taxes is due on any day specified in Section 82.1 of Title 25 of the Oklahoma Statutes or on a date when the Federal Reserve Banks are closed, such requirements may be performed on the next succeeding business day and no liability shall result from the delay.D. The monthly reports shall be filed electronically in the format prescribed by the Tax Commission and the tax shall be remitted to the Tax Commission by electronic funds transfer.Added by Laws 2021, c. 385, § 3, eff. July 1, 2021.
68 OK Stat § 68-400.3 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-400.3. Retailer or consumer backup tax – Vendor liability.

|A. In the event the tax imposed by Section 400 et seq. of Title 68 of the Oklahoma Statutes is not otherwise paid by the wholesaler as provided in Section 3 of this act, the tax shall be collected as a backup tax upon the first receipt of tobacco products by any retailer or end user when received from a source outside of the state or upon the first sale or use when the product is manufactured in this state. Such tax is imposed upon, and shall be the liability of, any such retailer or consumer who first received the tobacco products in the state. |B. The ultimate vendor of tobacco products shall be jointly and severally liable for the backup tax levied by subsection A of this section if the ultimate vendor knows or has reason to know that the tobacco products tax imposed by Section 400 et seq. of Title 68 of the Oklahoma Statutes has not been paid.C. The payment of the tax as provided in this section shall not absolve any person from payment of fines assessed under this article.Added by Laws 2021, c. 385, § 4, eff. July 1, 2021.
68 OK Stat § 68-400.4 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-400.4. Remittance of backup tax – Filing of monthly report and affidavit.

|In the event the tax imposed by this act is not paid by the wholesaler as provided in Section 3 of this act and must be collected as a backup tax from the retailer or consumer in accordance with Section 4 of this act, the tax is due and payable by the retailer or consumer on the first day of each month for the preceding calendar month, and if not paid on or before the twentieth day of the following month, shall be delinquent. The retailer or consumer shall file with the Oklahoma Tax Commission, on forms furnished by the Tax Commission, a return verified by affidavit showing in detail the total purchase price of the tobacco products, the location of the purchase of the tobacco products and any other information the Tax Commission may deem reasonably necessary. With each return, the retailer or consumer shall remit to the Tax 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 date the report is actually filed. |Added by Laws 2021, c. 385, § 5, eff. July 1, 2021.
68 OK Stat § 68-400.5 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-400.5. Retailer purchases from licensed wholesaler required.

|A. Retailers shall only purchase tobacco products from an Oklahoma-licensed tobacco wholesaler evidenced by a current listing provided by the Oklahoma Tax Commission. All purchase invoices shall contain the license number of the wholesaler and shall be made available for inspection by the Tax Commission. Any purchases of tobacco products from a person who is not holding a current Oklahoma wholesale tobacco license shall be punishable by a fine of the greater of One Thousand Dollars ($1,000.00) or five times the unpaid tax on such products. The fine shall be in addition to payment of any unpaid tobacco products tax. A second or subsequent offense shall be punishable by revocation of the license. If the retailer fails to pay a fine within thirty (30) days, the retailer’s license shall be suspended until the fine is paid in full. |B. The Oklahoma Tax Commission shall make available for all licensed retailers a list of currently licensed wholesalers at least monthly or through the use of a website maintained by or on behalf of the Oklahoma Tax Commission with updates made as often as practical but no less than every thirty (30) days.C. Fines collected pursuant to the provisions of subsection A of this section shall be deposited in the Tobacco Products Tax Enforcement Unit Revolving Fund created in Section 7 of this act.Added by Laws 2021, c. 385, § 6, eff. July 1, 2021.
68 OK Stat § 68-400.6 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-400.6. Tobacco Products Tax Enforcement Unit Revolving Fund.

|A. There is hereby created in the State Treasury a revolving fund for the Oklahoma Tax Commission, to be designated the "Tobacco Products Tax Enforcement Unit Revolving Fund". The fund shall be a continuing fund, not subject to fiscal limitations, and shall consist of any monies designated to the fund by law. All monies accruing to the credit of said fund are hereby appropriated and may be budgeted and expended by the Commission for the purposes of enforcing the provisions of the Tobacco Products Tax Enforcement Act of 2021. Expenditures from said fund shall be made upon warrants issued by the State Treasurer against claims filed as prescribed by law with the Director of the Office of Management and Enterprise Services for approval and payment. |B. At the end of each fiscal year, if the balance of the fund exceeds Two Million Dollars ($2,000,000.00), any amount in excess of Two Million Dollars ($2,000,000.00) shall be transferred to the General Revenue Fund of the State Treasury.Added by Laws 2021, c. 385, § 7, eff. July 1, 2021.
68 OK Stat § 68-401 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-401. Definitions.

|For the purpose of this article: |1. The word "person" shall mean any individual, company, limited liability company, corporation, partnership, association, joint adventure, estate, trust or any other group, or combination acting as a unit, and the plural as well as the singular, unless the intention to give a more limited meaning is disclosed by the context;2. The term "Tax Commission" shall mean the Oklahoma Tax Commission;3. The word "wholesaler" shall include dealers whose principal business is that of a wholesale dealer, and who is known to the trade as such, who shall sell any tobacco products to licensed retail dealers only for the purpose of resale;4. The word "retailer" shall include every dealer, other than a wholesaler as defined above, whose principal business is that of selling merchandise at retail, who shall sell, or offer for sale, tobacco products;5. The word "consumer" shall mean a person who comes into possession of tobacco for the purpose of consuming it;6. The words "first sale" shall mean and include the first sale, or distribution, of tobacco products in intrastate commerce, or the first use or consumption of tobacco products within this state;7. The words "tobacco products" shall mean any cigars, smoking tobacco and smokeless tobacco;8. The term "cigars" shall include any roll of tobacco for smoking, irrespective of size or shape and irrespective of the tobacco being flavored, adulterated or mixed with any other ingredients, where such roll has a wrapper made chiefly of tobacco;9. The term "smokeless tobacco" shall mean all smokeless tobacco including snuff and chewing tobacco;10. The term "snuff" shall mean any finely cut, ground or powdered tobacco that is not intended to be smoked;11. The term "chewing tobacco" means any leaf tobacco that is not intended to be smoked;12. The term "smoking tobacco" shall mean any pipe tobacco or roll-your-own tobacco;13. The term "pipe tobacco" means any tobacco which, because of its appearance, type, packaging or labeling, is suitable for use and likely to be offered to, or purchased by, consumers as tobacco to be smoked in a pipe;14. The term "roll-your-own tobacco" means any tobacco which, because of its appearance, type, packaging or labeling, is suitable for use and likely to be offered to, or purchased by, consumers as tobacco for making cigarettes or cigars, or for use as wrappers therof; and15. The term "untaxed" means that the full amount of tax has not been paid as required by Section 400 et seq. of this title.Added by Laws 1965, c. 238, § 2, eff. July 1, 1965. Amended by Laws 1992, c. 339, § 17, eff. Jan. 1, 1993; Laws 1993, c. 366, § 31, eff. Sept. 1, 1993; Laws 2021, c. 385, § 9, eff. July 1, 2021; Laws 2021, c. 526, § 1, eff. July 1, 2021.
68 OK Stat § 68-402 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-402. Amount of tax.

|There shall be levied, assessed, collected and paid in respect to the articles containing tobacco enumerated in Section 401 et seq. of this title, a tax in the following amounts: |1. Little Cigars. Upon cigars of all descriptions made of tobacco, or any substitute therefor, and weighing not more than three (3) pounds per thousand, the tax levied on the products coming under this paragraph shall be equal to the tax on such products that is reported and paid as cigarette tax under Sections 301 through 325 of this title. Further, the tax levied herein shall be paid in the same manner as required in Sections 301 through 325 of this title;2. Cigars. Upon cigars of all descriptions made of tobacco, or any substitute therefor, weighing more than three (3) pounds per thousand and having a manufacturer's recommended retail selling price, under the Federal Code, of not exceeding four cents ($0.04) per cigar, one cent ($0.01) for each cigar;3. Cigars. Upon all other cigars of all descriptions made of tobacco, or any substitute therefor, and weighing more than three (3) pounds per thousand, Twenty Dollars ($20.00) per thousand. For the purpose of computing the tax, cheroots, stogies, etc., are hereby classed as cigars;4. Smoking Tobacco. Upon all smoking tobacco, the tax shall be twenty-five percent (25%) of the factory list price exclusive of any trade discount, special discount or deals; and5. Smokeless Tobacco. Upon smokeless tobacco, the tax shall be twenty percent (20%) of the factory list price exclusive of any trade discount, special discount or deals.It shall not be permissible for a retailer to advertise that the retailer will absorb the tax due on the taxable merchandise described herein. Such tax shall be paid by the consumer.Notwithstanding any other provision of law, the tax levied pursuant to the provisions of Section 401 et seq. of this title shall be part of the gross proceeds or gross receipts from the sale of tobacco products, or both, as those terms are defined in paragraph 12 of Section 1352 of this title.Added by Laws 1965, c. 238, § 2, eff. July 1, 1965. Amended by Laws 1972, c. 48, § 1, emerg. eff. March 10, 1972; Laws 1985, c. 179, § 73, operative July 1, 1985; Laws 1999, c. 390, § 6, emerg. eff. June 8, 1999; Laws 2018, 2nd Ex. Sess., c. 8, § 3; Laws 2021, c. 526, § 2, eff. July 1, 2021.
68 OK Stat § 68-402-1 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-402-1. Additional tax on tobacco products - Rates - Apportionment of revenues.

|In addition to the tax levied by Section 402 of this title, there is hereby levied upon the sale, use, exchange or possession of articles containing tobacco as defined in Section 402 of this title, a tax in the following amounts: |1. Upon cigars of all descriptions made of tobacco, or any substitute therefor, and weighing more than three (3) pounds per thousand, and having a manufacturer's recommended retail selling price, under the Federal Code, of more than four cents ($0.04) for each cigar, Ten Dollars ($10.00) per thousand. For the purpose of computing the tax, cheroots, stogies, etc., are hereby classed as cigars;2. Upon all smoking tobacco, the tax shall be fifteen percent (15%) of the factory list price exclusive of any trade discount, special discount or deals; and3. Upon smokeless tobacco, the tax shall be ten percent (10%) of the factory list price exclusive of any trade discount, special discount or deals.This tax shall be paid by the consumer and no retailer may advertise that he will pay or absorb this tax.The tax herein levied on tobacco products shall be collected on the same basis and in the same manner and in all respects as the tax levied by the Tobacco Products Tax Law. The revenue from this additional tax shall be apportioned by the Oklahoma Tax Commission in the same manner as provided in Section 404 of this title, for the apportionment of other tobacco products tax revenue.Added by Laws 1968, c. 47, § 2, eff. April 1, 1968. Amended by Laws 1972, c. 48, § 2, emerg. eff. March 10, 1972; Laws 1985, c. 179, § 74, operative July 1, 1985; Laws 2018, 2nd Ex. Sess., c. 8, § 4; Laws 2021, c. 385, § 10, eff. July 1, 2021; Laws 2021, c. 526, § 3, eff. July 1, 2021.
68 OK Stat § 68-403 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-403. Payment of tax by wholesalers.

|A. The excise taxes levied by this article shall be paid by the wholesaler liable for payment of the tax. Provided, that the Tax Commission may, in its discretion, where it is practical and reasonable for the enforcement of the collection of taxes provided hereunder, promulgate such rules as to permit cigars, stogies, cheroots and tobacco products to remain untaxed in the hands of the wholesalers until the original case or crate is broken, unpacked or sold. |B. It is the intent and purpose of this section to require all wholesalers to pay applicable tax provided for in this article upon the sale, use, exchange or possession of taxable commodities.Added by Laws 1965, c. 238, § 2, eff. July 1, 1965. Amended by Laws 2021, c. 385, § 11, eff. July 1, 2021.
68 OK Stat § 68-403.1 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-403.1. Procedures for collection of certain payments in lieu of excise taxes and payment of excise taxes.

|A. The Oklahoma Tax Commission is hereby authorized and empowered, if in its discretion it deems practical and reasonable, to establish procedures for payment of excise taxes levied in Section 400 et seq. of this title, for the collection from a wholesaler of payments in lieu of excise taxes authorized 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 346 of this title, in respect to articles containing tobacco, pursuant to monthly tobacco products tax reports. Provided, exercise by the Tax Commission of the authority granted herein shall be by adoption of rules necessary to establish procedures for collection of such tax through monthly reporting procedures consistent with the provisions of Section 400 et seq. of this title. |B. In the event the Tax Commission shall determine to collect such tax through monthly reporting procedures and adopt rules and regulations therefor:1. All provisions of Section 400 et seq. of this title relating to untaxed tobacco products shall be interpreted to include and shall be applicable to all tobacco products for which the tax required by law has not been paid;2. No person, retailer or wholesaler, as defined in Section 400 of this title, shall possess, sell, use, exchange, barter, give away or in any manner deal with any tobacco products within this state upon which such tax is levied and unpaid; and3. Any wholesaler required to report and remit such taxes or payments in lieu of taxes required pursuant to a compact authorized by subsection C of Section 346 of this title to the Tax Commission shall be allowed a discount of two percent (2%) of the tax due for maintaining and collecting such tax or payments for the benefit of the state, if such tax or payment is timely reported and remitted.Added by Laws 1980, c. 207, § 3, emerg. eff. May 29, 1980. Amended by Laws 1992, c. 339, § 18, eff. Jan. 1, 1993; Laws 2009, c. 434, § 15, eff. Jan. 1, 2010; Laws 2021, c. 385, § 12, eff. July 1, 2021.
68 OK Stat § 68-403.2 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-403.2. Unlawful products – Prima facie evidence of violation.

|A. It shall be unlawful for any person to sell, offer for sale or import into this state any package or container of tobacco products: |1. Which bears any label or notice prescribed by the United States Department of Treasury to identify tobacco products intended for export and exempt from tax by the United States pursuant to Section 5704(b) of Title 26 of the United States Code or any notice or label described in Section 290.185 of Title 27 of the United States Code of Federal Regulations;2. Which is not labeled in conformity with the provisions of the Federal Cigarette Labeling and Advertising Act, or any other federal requirement for the placement of labels, warnings or other information applicable to packages or containers of tobacco products intended for domestic consumption;3. Upon which all federal taxes due have not been paid or which is not in compliance with all federal trademark and copyright laws; or4. The packaging of which has been modified or altered by a person other than the manufacturer or person specifically authorized by the manufacturer including, but not limited to, the placement of a sticker or label to cover information on the package or container.Possession of more than thirty (30) ounces of tobacco products in violation of this subsection by a person other than an employee of this state or the federal government performing official duties relating to enforcement of the provisions of Section 400 et seq. of this title shall constitute prima facie evidence of a violation of the provisions of this subsection.B. Except as otherwise provided by law, the Attorney General shall enforce the provisions of this section.Added by Laws 1999, c. 162, § 4. Amended by Laws 2021, c. 385, § 13, eff. July 1, 2021.NOTE: Editorially renumbered from § 403.1 of this title to avoid duplication in numbering.NOTE: Section 8 of Laws 1999, c. 162 provides: "This act shall become effective thirty (30) days after approval of this act by the Governor." Laws 1999, c. 162 was approved by the Governor on May 17, 1999.
68 OK Stat § 68-404 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-404. Transactions subject to taxation - Revenue purpose - Disposition of revenue.

|The sale, barter or exchange of tobacco products or possession of tobacco products for consumption, is hereby declared to be subject to taxation authorized by Section 12 of Article X of the Oklahoma Constitution, and it is the purpose and intention of this article to provide revenue for the expense of the state government. The revenue, including interest and penalties, collected under this article shall be paid monthly by the Tax Commission to the State Treasurer to be placed in the General Revenue Fund, to be paid out pursuant to direct appropriation by the Legislature. |Amended by Laws 1987, c. 5, § 141, operative March 31, 1987.
68 OK Stat § 68-407 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-407. Regulations - Punishment for prohibited practices or hindering inspection.

|It shall be provided by regulations of the Tax Commission the methods of breaking packages, forms and kinds of containers that shall be employed by persons subject to the tax levied by this article which will make possible the enforcement of payment by inspection; and any such person engaging in or permitting such practices as are prohibited by this article, or in any other practice which makes it difficult to enforce the provisions of this article by inspection, and any person or agent thereof who shall upon demand of any officer or agent of the Tax Commission refuse to allow full inspection of the premises or any part thereof, or who shall hinder or in anywise delay or prevent such inspection when demand is made therefor, shall be guilty of a misdemeanor and shall, upon conviction, be fined not more than Two Thousand Dollars ($2,000.00) for each offense, or imprisonment in the county jail for a period not exceeding sixty (60) days or both. |Added by Laws 1965, c. 238, § 2. Amended by Laws 2021, c. 385, § 14, eff. July 1, 2021.
68 OK Stat § 68-410 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-410. Administration and enforcement of Article.

|The Tax Commission shall administer and enforce all provisions of this article. It shall have the power to enter upon the premises of any taxpayer and to examine, or cause to be examined by an agent or representative designated by it for such purpose, any books, invoices, papers, records or memoranda bearing upon the amount of taxes payable, and to secure other information directly concerned in the enforcement of this article. |Laws 1965, c. 238, § 2.