§ 317.9. Restrictions on delivering cigarettes--Violations
Oklahoma Statutes AnnotatedTitle 68. Revenue and Taxation
68 Okl.St.Ann. § 317.9
§ 317.9. Restrictions on delivering cigarettes--Violations
A. No person or entity engaged in the business of selling or distributing cigarettes that is not a manufacturer, wholesaler, or distributor of cigarettes or other tobacco products licensed by the Oklahoma Tax Commission shall mail, ship or otherwise deliver cigarettes to any person in this state that is not:
2. An export warehouse proprietor pursuant to Chapter 52 of the Internal Revenue Code1 or the operator of a customs bonded warehouse pursuant to 19 U.S.C., Section 1311 or 1555; or
C. It shall be illegal for any common or contract carrier to knowingly transport cigarettes to any person in this state reasonably believed by the carrier to be a person other than described in paragraph 1, 2 or 3 of subsection A of this section. For purposes of this subsection, cigarettes may be transported to a home or residence in this state by persons other than common and contract carriers in quantities that do not exceed one thousand cigarettes at any one time.
Credits
Laws 2014, c. 338, § 2, eff. Nov. 1, 2014.
Footnotes
26 U.S.C.A. § 5701 et seq.
68 Okl. St. Ann. § 317.9, OK ST T. 68 § 317.9
Current with emergency effective legislation through Chapter 182 of the Second Regular Session of the 59th Legislature (2024). Some sections may be more current, see credits for details.
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