Article 4. Tobacco Products Tax
- 68 OK ST T. Ch. 1, Art. 4, Refs & Annos
- § 400. Short Title—Tobacco Products Tax Enforcement Act of 2021
- § 400.1. Tobacco Products Tax Enforcement Unit
- § 400.2. Remittance of Tax—Wholesaler Monthly Tax Report
- § 400.3. Retailer or Consumer Backup Tax—Vendor Liability
- § 400.4. Remittance of Backup Tax—Filing of Monthly Report and Affidavit
- § 400.5. Retailer Purchases from Licensed Wholesaler Required
- § 400.6. Tobacco Products Tax Enforcement Unit Revolving Fund
- § 401. Definitions
- § 402. Amount of Tax
- § 402–1. Additional Tax on Tobacco Products—Rates—Apportionment of Revenues
- § 402–2. Repealed by Laws 2018, 2nd EX.Sess., C. 8, § 16, eff. June 28, 2018
- § 402–3. Tobacco Products Tax in Addition to Tax Levied in Sections 402 and 402–1—Rates—Apportionment
- § 403. Payment of Tax by Wholesalers
- § 403.1. Procedures for Collection of Certain Payments in Lieu of Excise Taxes and Payment of Excise Taxes
- § 403.2. Unlawful Products—Prima Facie Evidence of Violation
- § 404. Transactions Subject to Taxation—Revenue Purpose—Disposition of Revenue
- § 405. Repealed by Laws 1994, C. 278, § 38, eff. Sept. 1, 1994
- § 406. Repealed by Laws 2021, C. 385, § 25, eff. July 1, 2021
- § 407. Regulations—Punishment for Prohibited Practices or Hindering Inspection
- § 408. Repealed by Laws 2021, C. 385, § 25, eff. July 1, 2021
- § 409. Repealed by Laws 2021, C. 385, § 25, eff. July 1, 2021
- § 410. Administration and Enforcement of Article
- § 411. Repealed by Laws 2021, C. 385, § 25, eff. July 1, 2021
- § 412. Untaxed Merchandise—Surety or Bond—Tax
- § 413. Right to Carry Untaxed Products—Sale of Products by Carrier—Statement of Consignment—Violations
- § 414. Trucks and Vehicles from Which Products Are Sold, Exchanged or Given Away—Untaxed Merchandise—Violations
- § 415. Wholesale and Retail Licenses Required—Application—Penalties
- § 416. Repealed by Laws 1984, C. 153, § 8, Emerg. Eff. April 21, 1984
- § 417. Seizure of Products and Vehicles for Violations
- § 418. Transportation or Possession of Products for Which Taxes Have Not Been Paid—Penalties
- § 419. Exempt Sales
- § 420. Rules and Regulations
- § 420.1. Maintenance of Copies of Invoices or Equivalent Documentation
- § 421. Restriction on Exempt Sales—Possession by Others
- § 422. Sellers or Distributors—Compliance—Revocation of License
- § 423. Intention of Legislature