§ 427. Persons who may sell tobacco products to tribally owned or licensed stores--Collecting, ...
Oklahoma Statutes AnnotatedTitle 68. Revenue and Taxation
68 Okl.St.Ann. § 427
§ 427. Persons who may sell tobacco products to tribally owned or licensed stores--Collecting, reporting and remitting tax
Every wholesaler doing business within this state and required to secure a license as provided in Section 415 of this title may sell tobacco products to tribally owned or licensed stores in this state. It shall be the duty of the wholesaler to collect, report and remit the tax imposed by Section 349.1 of this title on the tobacco products inventory which are tax-free pursuant to Section 349.1 of this title sold to a tribally owned or licensed store.
Credits
Laws 1992, c. 339, § 11, eff. Jan. 1, 1993; Laws 2009, c. 434, § 21, eff. Jan. 1, 2010.
68 Okl. St. Ann. § 427, OK ST T. 68 § 427
Current with emergency effective legislation through Chapter 257 of the Second Regular Session of the 59th Legislature (2024). Some sections may be more current, see credits for details.
| End of Document |