reglab/statecodes huggingface dataset:
2023 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; and
9. "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.
2023 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.
2023 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.
2023 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; and
2. "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; or
3. 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; or
2. 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; and
3. 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.
2023 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; and
3. 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.
2023 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.
2023 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.
2023 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 and the forfeiture of any tobacco products to the State of Oklahoma as provided by Section 414 of this title. 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 400.6 of this title.
Added by Laws 2021, c. 385, § 6, eff. July 1, 2021. Amended by Laws 2023, c. 285, § 4, eff. July 1, 2023.
2023 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.
2023 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; and
15. 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.
2023 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; and
5. 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.
2023 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; and
3. 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.
2023 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.
2023 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; and
3. 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.
2023 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; or
4. 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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 and assessment of penalty as provided thereby and assessment for any delinquent taxes found to be owing. 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; Laws 2023, c. 285, § 5, eff. July 1, 2023.
2023 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); and
3. 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); and
2. 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.
2023 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; and
3. 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.