reglab/housing_qa huggingface dataset:
68 OK Stat § 68-342 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-342. Partial unconstitutionality.

|The provisions of this act shall be deemed to be severable and if for any reason any provision, phrase, or clause shall be determined to be unconstitutional or invalid, such determination shall not be held to affect any other provision hereof. And no such determination shall be deemed to invalidate or render ineffectual any of the provisions of the "Unfair Cigarette and Tobacco Products Sales Act". |Added by Laws 1949, p. 112, § 18, emerg. eff. May 31, 1949. Renumbered from Title 15, § 599.18 by Laws 1981, c. 211, § 7, emerg. eff. June 1, 1981.
68 OK Stat § 68-343 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-343. Violations - Injunctions - Damages.

|A. The Commission or any person injured by any violation, or who would suffer injury from any threatened violation of Sections 326 through 345 of Title 68 of the Oklahoma Statutes, may maintain an action in any court of equitable jurisdiction to prevent, restrain or enjoin such violation or threatened violation. If in such action a violation or threatened violation of Sections 326 through 345 of Title 68 of the Oklahoma Statutes shall be established, the court shall enjoin and restrain, or otherwise prohibit, such violation or threatened violation, and, in addition thereto, the court shall assess in favor of the plaintiff and against the defendant the costs of suit including reasonable attorney's fees. In such action it shall not be necessary that actual damages to the plaintiff be alleged or proved, but where alleged and proved, the plaintiff in the action, in addition to such injunctive relief and cost of suit, including reasonable attorney's fees shall be entitled to recover from the defendant the actual damages sustained by him. |B. In the event that no injunctive relief is sought or required, any person injured by a violation of Sections 326 through 345 of Title 68 of the Oklahoma Statutes may maintain an action for damages and costs of suit in any court of general jurisdiction.Laws 1981, c. 211, § 3, emerg. eff. June 1, 1981.
68 OK Stat § 68-344 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-344. Enforcement of act.

|The Oklahoma Tax Commission shall prescribe, adopt and enforce rules and regulations relating to the administration and enforcement of Sections 326 through 345 of Title 68 of the Oklahoma Statutes. The Commission is hereby empowered to and may from time to time undertake and make or cause to be made one or more cost surveys for the state or such trading area or areas as it shall define and when such cost survey shall have been made by or approved by it, it shall be permissible to use such cost survey as provided in Section 337 of Title 68 of the Oklahoma Statutes. The Commission may revoke or suspend the license issued under the provisions of Sections 326 through 345 of Title 68 of the Oklahoma Statutes or the cigarette tax laws of this state, of any person who refuses or neglects to comply with any provisions of Sections 326 through 345 of Title 68 of the Oklahoma Statutes or any rule or regulation of the Commission prescribed under Sections 326 through 345 of Title 68 of the Oklahoma Statutes. |Whenever any person fails to comply with any provision of Sections 326 through 345 of Title 68 of the Oklahoma Statutes or any rule or regulation of the Commission promulgated thereunder, the Commission upon hearing, after giving said person ten (10) days' notice in writing specifying the time and place of the hearing and requiring him to show cause why his license or licenses should not be revoked, may revoke or suspend the license held by the person.Any ruling, order or decision of the Commission shall be subject to review as provided by Section 225 of Title 68 of the Oklahoma Statutes.Laws 1981, c. 211, § 4, emerg. eff. June 1, 1981.
68 OK Stat § 68-345 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-345. Licenses required.

|After the effective date of this act, no person shall engage in or conduct the business of purchasing for resale or selling cigarettes without having first obtained the appropriate license for that purpose. |All such licenses shall be issued by the Commission which shall make rules and regulations respecting applications therefor and issuance thereof.A wholesaler or retailer who sells or intends to sell cigarettes at one, two or more places of business shall be required to obtain a separate license for each place of business.Any person licensed only as a wholesaler shall not operate as a retailer unless the appropriate license therefor is first secured, and any person licensed only as a retailer shall not operate as a wholesaler unless the appropriate license therefor is first secured.Laws 1981, c. 211, § 5, emerg. eff. June 1, 1981.
68 OK Stat § 68-347 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-347. Inapplicability of certain provision to certain tribes or nations or their licensees.

|The provisions of Sections 3 through 6 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, § 2, eff. Jan. 1, 1993.
68 OK Stat § 68-350 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-350. Persons eligible to sell cigarettes to tribally owned or licensed store - Duty to affix tax stamp - Tribally owned or licensed stores to do business only with stamped cigarettes.

|A. Every wholesaler, jobber or warehouseman doing business within this state and required to secure a license as provided in Section 304 of Title 68 of the Oklahoma Statutes may sell cigarettes to tribally owned or licensed stores in this state. It shall be the duty of the wholesaler, jobber or warehouseman to affix the tax stamp required by Section 4 of this act to cigarette inventory sold to a tribally owned or licensed store. |B. Tribally owned or licensed stores may only purchase, receive, stock, possess, sell or distribute stamped cigarettes.Added by Laws 1992, c. 339, § 5, eff. Jan. 1, 1993.
68 OK Stat § 68-350.1 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-350.1. Cigarettes not purchased for sale at tribally owned or licensed store - Liability for additional tax due - Wholesaler.

|If a wholesaler timely accepts documentation as prescribed by the Oklahoma Tax Commission from a person claiming that the cigarettes will be sold at a tribally owned or licensed store, the wholesaler shall be relieved of any liability for any additional tax due or required to be collected should it later be determined that the cigarettes were not purchased for sale at a tribally owned or licensed store. |Added by Laws 1993, c. 146, § 13. Amended by Laws 2009, c. 434, § 10, eff. Jan. 1, 2010.
68 OK Stat § 68-351 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-351. Seizure and forfeiture of unstamped cigarettes - Authority of peace officers - Cooperation with Tax Commission.

|A. All unstamped cigarettes sold or shipped to tribally owned or licensed stores in this state by wholesalers, jobbers or warehousemen not licensed by this state pursuant to the provisions of Section 304 of Title 68 of the Oklahoma Statutes for the purpose of selling or consuming unstamped cigarettes in this state in violation of this act shall be subject to seizure of the shipments and forfeiture of the inventory pursuant to the provisions of Section 305 of Title 68 of the Oklahoma Statutes. |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 unstamped cigarettes 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, § 6, eff. Jan. 1, 1993.
68 OK Stat § 68-352 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-352. Disposition of revenues.

|A. Except as otherwise provided in subsection D of Section 2 of this act, any revenue from a payment in lieu of excise taxes on cigarettes 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 shall be deposited to the General Revenue Fund. |B. Any revenue from payment of the tax imposed by Section 349 of this title shall be deposited to the General Revenue Fund.Added by Laws 1992, c. 339, § 7, eff. Jan. 1, 1993. Amended by Laws 2004, c. 322, § 9, eff. Dec. 1, 2004 (State Question No. 713, Legislative Referendum No. 336, adopted at election held Nov. 2, 2004).
68 OK Stat § 68-360.1 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-360.1. Short title.

|Sections 1 through 8 of this act shall be known and may be cited as the "Master Settlement Agreement Complementary Act". |Added by Laws 2004, c. 266, § 1, emerg. eff. May 6, 2004.
68 OK Stat § 68-360.2 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-360.2. Declaration of public policy.

|The Oklahoma Legislature declares that violations of Sections 600.1 through 600.23 of Title 37 of the Oklahoma Statutes threaten the integrity of the Master Settlement Agreement as defined in Section 600.22 of Title 37 of the Oklahoma Statutes, the fiscal soundness of the state, and the public health. The Legislature declares that enacting this act enhances the Prevention of Youth Access to Tobacco Act by preventing violations and aiding in the enforcement of the Master Settlement Agreement Complementary Act and thereby safeguard the Master Settlement Agreement, the fiscal soundness of the state, and the public health. |Added by Laws 2004, c. 266, § 2, emerg. eff. May 6, 2004.
68 OK Stat § 68-360.3 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-360.3. Definitions.

|As used in the Master Settlement Agreement Complementary Act: |1. "Brand family" means all styles of cigarettes sold under the same trademark and differentiated from one another by means of additional modifiers or descriptors, including, but not limited to, "menthol", "lights", "kings", and "100s", and includes any brand name alone or in conjunction with any other word, trademark, logo, symbol, motto, selling message, recognizable pattern of colors, or any other indicia of product identification identical or similar to, or identifiable with, a previously known brand of cigarettes;2. "Cigarette" has the same meaning as that term is defined in Section 600.22 of Title 37 of the Oklahoma Statutes;3. "Tax Commission" means the Oklahoma Tax Commission;4. "Master Settlement Agreement" has the same meaning as in Section 600.22 of Title 37 of the Oklahoma Statutes;5. "Nonparticipating manufacturer" means any tobacco product manufacturer as defined in Section 600.22 of Title 37 of the Oklahoma Statutes that is not a participating manufacturer;6. "Participating manufacturer" has the meaning given that term in Section II(jj) of the Master Settlement Agreement as defined in Section 600.22 of Title 37 of the Oklahoma Statutes and all amendments to the Master Settlement Agreement;7. "Qualified escrow fund" has the same meaning as that term is defined in Section 600.22 of Title 37 of the Oklahoma Statutes;8. "Stamping agent" means any entity that is authorized under subsection A of Section 304 of Title 68 of the Oklahoma Statutes to affix any tax stamps issued by the Oklahoma Tax Commission to packages of cigarettes, or any entity authorized pursuant to Section 415 of Title 68 of the Oklahoma Statutes to pay to the Oklahoma Tax Commission any tobacco products tax; and9. "Units sold" has the same meaning as that term is defined in Section 600.22 of Title 37 of the Oklahoma Statutes.Added by Laws 2004, c. 266, § 3, emerg. eff. May 6, 2004.
68 OK Stat § 68-360.5-1 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-360.5-1. Joint and several liability of importers of nonparticipating manufacturer's brand families.

|For each nonparticipating manufacturer located outside the United States, each importer into the United States of any such nonparticipating manufacturer’s brand families that are sold in Oklahoma shall bear joint and several liability with such nonparticipating manufacturer for deposit of all escrow due, payment of all penalties imposed and payment of all costs and attorney fees imposed under Sections 600.21 through 600.23 of Title 37 of the Oklahoma Statutes and the Master Settlement Agreement. |Added by Laws 2009, c. 434, § 13, eff. Jan. 1, 2010.
68 OK Stat § 68-360.8 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-360.8. Placement of products on directory – Issuance of license – Certification of compliance – Due dates for reports – Recovery of costs.

|A. The Attorney General need not place on the directory the products of a tobacco product manufacturer that has not provided all the information required in the certification. |B. The consideration of a certification of a tobacco product manufacturer to have its brand added to the directory by the Attorney General shall not be considered an individual proceeding under the Administrative Procedures Act, nor shall the procedural requirements for an individual proceeding apply to that consideration.C. No person shall be issued a license or granted a renewal of a license to act as a stamping agent unless the person has certified in writing, under penalty of perjury, that the person will comply fully with this section.D. For calendar year 2004, if the effective date of this act is later than March 16, 2004, the first report of stamping agents required by subsection A of Section 6 of this act shall be due thirty (30) calendar days after the effective date of this act. The certifications by a tobacco product manufacturer described in subsection A of Section 4 of this act shall be due forty-five (45) calendar days after the effective date of this act. The directory described in subsection B of Section 4 of this act shall be published or made available within ninety (90) calendar days after the effective date of this act. Until the directory is published on the website of the Attorney General, all cigarette brands of tobacco product manufacturers which are on a list of the names and brand names of tobacco product manufacturers that have failed to comply with the provisions of Sections 600.21 through 600.23 of the Title 37 of the Oklahoma Statutes and published on the website of the Oklahoma Tax Commission as provided for in Section 360 of Title 68 of the Oklahoma Statutes, shall remain contraband and be subject to seizure and forfeiture as provided for in that section.E. The Oklahoma Tax Commission may promulgate rules necessary to implement the provisions of the Master Settlement Agreement Complementary Act.F. In any action brought by the state to enforce the Master Settlement Agreement Complementary Act, the state shall be entitled to recover the costs of investigation, expert witness fees, costs of the action, and reasonable attorney fees.G. If a court determines that a person has violated the Master Settlement Agreement Complementary Act, the court shall order any profits, gain, gross receipts, or other benefit from the violation to be disgorged and paid to the State Treasurer for deposit in the Tobacco Settlement Endowment Trust Fund. Unless otherwise expressly provided, the remedies or penalties provided by the Master Settlement Agreement Complementary Act are cumulative to each other and to the remedies or penalties available under all other laws of this state.Added by Laws 2004, c. 266, § 8, emerg. eff. May 6, 2004.
68 OK Stat § 68-380 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-380. Use or possession of cigarette rolling vending machines.

|A. It is hereby declared that the Oklahoma Legislature finds that the commercial use of cigarette rolling vending machines in this state has the potential to circumvent various requirements under Oklahoma law related to the manufacturing, marketing, sale and taxation of cigarettes. Such use is detrimental to the fiscal soundness of the state and to the public health. |B. As used in this section:1. "Cigarette rolling vending machine" means a machine or device into which loose tobacco and cigarette tubes are placed that is capable of producing cigarettes; and2. "Cigarette rolling vending machine operator" means any person who owns, leases, rents or otherwise has available for use a cigarette rolling vending machine and makes such machine available for use by another person in a commercial setting in order to produce a cigarette.C. Notwithstanding any other provision of law, the following shall be prohibited:1. The use or possession of a cigarette rolling vending machine for commercial purposes, except as provided in paragraph 1 of subsection D of this section. A cigarette rolling vending machine located in a retail business for use, not sale, shall be considered to be used for commercial purposes;2. The sale, resale, distribution, dispensing, or giving away to any other person in this state cigarettes produced by a cigarette rolling vending machine; or3. Making a cigarette rolling vending machine available for use by customers of a retail business to produce cigarettes.D. The provisions of this section shall not apply to:1. Cigarette manufacturers who have obtained a current federal Manufacturer of Tobacco Products permit issued by the Alcohol Tobacco and Trade Bureau ("TTB") to operate as a cigarette manufacturer; or2. A cigarette rolling vending machine in a location other than a retail business, which is exclusively for the personal use of an individual.E. Any person who possesses or uses a cigarette rolling vending machine for commercial purposes in violation of this section is subject to the following penalties:1. Revocation or termination of any license, permit, appointment or commission under Article 3, 3A, 3B, 3C, 4 or 4A of Title 68 of the Oklahoma Statutes;2. Forfeiture and destruction of the cigarette rolling vending machine by the State of Oklahoma after notice and hearing; and3. Imprisonment for not more than ninety (90) days or a fine not exceeding Five Thousand Dollars ($5,000.00), or a combination of both fine and imprisonment, in any action brought by the district attorney in whose district the cigarette rolling vending machine is located, or by the Attorney General.F. The remedies and penalties provided by this section are cumulative to each other and to the remedies or penalties available under all other laws of this state.Added by Laws 2012, c. 202, § 1, eff. July 1, 2012.
68 OK Stat § 68-400 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-400. Short title - Tobacco Products Tax Enforcement Act of 2021.

|This act shall be known and may be cited as the "Tobacco Products Tax Enforcement Act of 2021". |Added by Laws 2021, c. 385, § 1, eff. July 1, 2021.
68 OK Stat § 68-400.1 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-400.1. Tobacco Products Tax Enforcement Unit.

|A. For the purpose of enforcing the tobacco tax laws of this state, the Oklahoma Tax Commission is authorized, contingent upon the availability of funds, to establish and maintain a unit to be known as the "Tobacco Products Tax Enforcement Unit". The unit shall enforce the tobacco tax laws of this state and ensure that all taxes are paid on tobacco products by: |1. Confirming that all entities selling tobacco products in this state are properly licensed as provided in Section 400 et seq. of Title 68 of the Oklahoma Statutes;2. Verifying that all retailers are only purchasing tobacco products from wholesalers licensed by the Tax Commission;3. Providing a dedicated telephone line and email address for licensed wholesalers, licensed retailers and the general public to report suspected violations of tobacco tax laws; provided, no entity, individual or those who report violations on behalf of a licensed wholesaler or retailer shall be required to disclose their identity;4. Auditing licensed wholesalers and retailers to ensure all tobacco product taxes are paid;5. Issuing fines for violations as provided in Section 400 et seq. of Title 68 of the Oklahoma Statutes;6. Conducting wholesale and retail tobacco inspections to find and confiscate untaxed tobacco products;7. Establishing data-sharing programs with tax departments in surrounding states related to tobacco product taxes;8. Creating an industry advisory committee including licensed wholesalers and retailers who may represent the entity related to tobacco products tax enforcement concerns and suggestions. The Oklahoma Tax Commission shall promulgate rules establishing the membership and minimum requirements as may be deemed necessary to carry out the purposes of the committee; and9. Working with law enforcement and conducting investigations to stop illegal acquisition and shipment of tobacco products by persons not licensed to sell tobacco products in this state.B. The Tax Commission shall annually submit a report to the Governor, President Pro Tempore of the Senate and Speaker of the House of Representatives listing the number of wholesale and retail tobacco inspections conducted, the amount of untaxed tobacco products confiscated, the number of tobacco products tax audits conducted, the amount of taxes assessed and the amount of taxes collected as the result of audits and confiscations, the number of suspected violations reported and the actions taken in response, and the number of fines issued and the amount of fines collected.Added by Laws 2021, c. 385, § 2, eff. July 1, 2021.