§ 360.10. Authority of Attorney General to request monthly reports of sales
Oklahoma Statutes AnnotatedTitle 68. Revenue and Taxation
68 Okl.St.Ann. § 360.10
§ 360.10. Authority of Attorney General to request monthly reports of sales
A. The Attorney General may, when considered necessary for the enforcement of any provision of the Prevention of Youth Access to Tobacco Act or the Master Settlement Agreement Complementary Act, require each wholesaler or distributor of cigarettes and roll-your-own tobacco products intended for sale in this state to file with the Attorney General a report each month of its sales, by brand, to retailers and wholesalers located in this state.
6. The monthly sales of individual containers of roll-your-own tobacco products, by brand name and by weight, upon which the state excise or “unity” tax has been paid, the monthly sales of individual containers of roll-your-own tobacco products, by brand name and by weight, made to wholesalers, retailers or consumers located outside the State of Oklahoma on which the state excise tax has not been paid and the monthly sales of individual containers of roll-your-own tobacco products, by brand name and by weight, made to noncompacting Tribes located within the State of Oklahoma; and
D. Notwithstanding any other provision of law, the Attorney General, in the sole discretion of the Attorney General, may use the information contained in the reports received under this section and reports received from the Oklahoma Tax Commission to investigate and enforce the provisions of the Prevention of Youth Access to Tobacco Act1 and the Master Settlement Agreement Complementary Act and to demonstrate compliance of the state with the terms of the Master Settlement Agreement and a subsequent settlement agreement entered into with the participating manufacturers to the Master Settlement Agreement in April 2013 and to provide information to any data clearinghouse or similar entity established as required by the terms of the Master Settlement Agreement and any subsequent settlement agreement. The Attorney General may use the information to enforce statutes related to contraband tobacco sales, including the seizure of contraband products. For the purpose of enabling the Attorney General to determine compliance with the provisions of this act and statutes related to contraband tobacco sales, the Attorney General shall have the right to inspect all premises and records related to the manufacture, production, storage, transportation, sale or exchange of cigarettes and tobacco products located in the State of Oklahoma, located out of state and licensed by the Oklahoma Tax Commission or which are on the Attorney General's Directory of Tobacco Product Manufacturers. The Attorney General may condition the release of the reports received by the Attorney General to only those third parties who have signed and pledged to abide by the terms of any confidentiality agreement that the Attorney General deems necessary to preserve the confidentiality of the records.
Credits
Laws 2014, c. 339, § 2, eff. Nov. 1, 2014.
Footnotes
Title 37, § 600.1 et seq.
68 Okl. St. Ann. § 360.10, OK ST T. 68 § 360.10
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.
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