§ 305.1. Unlawful affixing of stamp--Prima facie evidence of violation
Oklahoma Statutes AnnotatedTitle 68. Revenue and Taxation
68 Okl.St.Ann. § 305.1
§ 305.1. Unlawful affixing of stamp--Prima facie evidence of violation
1. Which bears any label or notice prescribed by the United States Department of Treasury to identify cigarettes intended for export and exempt from tax by the United States pursuant to Section 5704(b) of Title 26 of the United States Code or any notice or label described in Section 290.185 of Title 27 of the United States Code of Federal Regulations;
2. Which is not labeled in conformity with the provisions of the Federal Cigarette Labeling and Advertising Act,1 or any other federal requirement for the placement of labels, warnings or other information applicable to packages or containers of cigarettes intended for domestic consumption;
Possession of more than one thousand cigarettes in packages or containers bearing Oklahoma stamps in violation of this subsection by a person other than an employee of this state or the federal government performing official duties relating to enforcement of the provisions of Section 301 et seq. of this title shall constitute prima facie evidence of a violation of the provisions of this subsection.
Credits
Laws 1999, c. 162, § 2.
Footnotes
15 U.S.C.A. § 1331 et seq.
68 Okl. St. Ann. § 305.1, OK ST T. 68 § 305.1
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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