Article 3. Cigarette Stamp Tax
- 68 OK ST T. Ch. 1, Art. 3, Refs & Annos
- § 301. Definitions
- § 302. Stamp Excise Tax upon Sale, Use, Gift, Possession or Consumption of Cigarettes
- § 302–1. Additional Tax on Cigarettes—Rates—Apportionment of Revenues
- § 302–2. Additional Tax on Cigarettes—Rates—Disposition of Revenue
- § 302–3. Additional Tax on Cigarettes—Rate—Apportionment of Revenues
- § 302–4. Additional Excise Tax on Cigarettes—Rate—Apportionment
- § 302–5. Tax on Cigarettes in Addition to Tax Levied in Sections 302 to 302–4—Rate—Apportionment
- § 302–6. Repealed by Laws 2014, C. 51, § 1, eff. Nov. 1, 2014, and Laws 2014, C. 88, § 1, eff. Nov. 1, 2014
- § 302–7. Additional Tax on Cigarettes—Rates—Apportionment of Revenue
- § 302–7a. State Health Care Enhancement Fund
- § 303. Purpose of Tax—Disposition of Revenue
- § 304. Licenses—Fees—Conditions—Revocation or Suspension
- § 305. Stamps Required—Seizure
- § 305.1. Unlawful Affixing of Stamp—Prima Facie Evidence of Violation
- § 305.2. Revolving Fund for Office of Attorney General
- § 306. Sale, when Tax Not Paid or Stamps Not Affixed
- § 307. Consumer Bringing Cigarettes from Without State as Retailer
- § 308. Purchase, Manufacture, Custody and Sale of Stamps
- § 309. Carriers Transporting Cigarettes
- § 310. Repealed by Laws 1994, C. 278, § 38, eff. Sept. 1, 1994
- § 311. Sale of Stamps to Wholesalers or Jobbers at Discount as Compensation for Costs Incurred
- § 312. Records and Reports
- § 312.1. Procedures for Maintaining Records and Filing Reports—Required Information
- § 313. Wholesale and Retail Stocks to be Kept Separate
- § 314. Salesmen for Manufacturers—Records and Reports
- § 315. Inspections and Examinations
- § 316. Offenses—Penalties
- § 317. Unlawful Sale, Use and Manufacture of Stamps, Impressions, Etc.—Forgery—Counterfeiting
- § 317.1. Delivery Sale to Underage Individual
- § 317.2. Repealed by Laws 2014, C. 388, § 4, eff. Nov. 1, 2014
- § 317.3. Repealed by Laws 2014, C. 388, § 4, eff. Nov. 1, 2014
- § 317.4. Repealed by Laws 2014, C. 388, § 4, eff. Nov. 1, 2014
- § 317.5. Repealed by Laws 2014, C. 388, § 4, eff. Nov. 1, 2014
- § 317.6. Repealed by Laws 2014, C. 388, § 4, eff. Nov. 1, 2014
- § 317.7. Repealed by Laws 2014, C. 388, § 4, eff. Nov. 1, 2014
- § 317.8. Actions to Prevent or Restrain Violations
- § 317.9. Restrictions on Delivering Cigarettes—Violations
- § 318. Repealed by Laws 1988, C. 47, § 16, Operative July 1, 1988
- § 319. Restricting of Licenses to Residents and Domesticated Foreign Corporations—Prohibition on Discrimination
- § 320. Surety, Collateral or Cash Bond Requirements for Distributing Agents, Wholesalers or Jobbers—Release of Surety or Security—Multiple Licenses
- § 321. Exemptions from Tax
- § 322. Rules and Regulations
- § 323. Restricted to Sale or Distribution to Inmates—Possession by Others
- § 324. Compliance with Law
- § 325. Continuity of Law