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§ 306. Sale, when tax not paid or stamps not affixed

Oklahoma Statutes AnnotatedTitle 68. Revenue and Taxation

Oklahoma Statutes Annotated
Title 68. Revenue and Taxation (Refs & Annos)
Chapter 1. Tax Codes (Refs & Annos)
Article 3. Cigarette Stamp Tax (Refs & Annos)
68 Okl.St.Ann. § 306
§ 306. Sale, when tax not paid or stamps not affixed
It shall be unlawful for any person to sell, or display for sale, or have in his possession for consumption in this state, cigarettes on which the tax levied by this Article has not been paid, and which are not contained in packages to which are securely affixed the stamps evidencing payment of the tax. Any cigarettes so held shall be subject to seizure and sale as provided by law for sale of property under execution, and the proceeds derived from the sale thereof shall be paid to the State Treasurer and placed in the State General Revenue Fund.

Credits

Laws 1965, c. 195, § 2, emerg. eff. June 10, 1965.
68 Okl. St. Ann. § 306, OK ST T. 68 § 306
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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