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§ 317.1. Delivery sale to underage individual

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. § 317.1
§ 317.1. Delivery sale to underage individual
Currentness
A. No person shall make a delivery sale of cigarettes to any individual who is under the legal minimum purchase age in this state.
B. Each person taking a delivery sale order shall comply with:
1. The age verification requirements set forth in Section 7 of this act;1
2. The disclosure requirements set forth in Section 8 of this act;2
3. The shipping requirements set forth in Section 9 of this act;3
4. The registration and reporting requirements set forth in Section 10 of this act;4
5. The tax collection requirements set forth in Section 11 of this act;5 and
6. All other laws of Oklahoma generally applicable to sales of cigarettes that occur entirely within Oklahoma, including, but not limited to, those laws imposing:
a. excise taxes,
b. sales taxes,
c. licensing and tax-stamping requirements, and
d. escrow or other payment obligations.

Credits

Laws 2003, c. 475, § 6, eff. Nov. 1, 2003.

Footnotes

1
O.S.L.2003, c. 475, § 7 [Title 68, § 317.2].
2
O.S.L.2003, c. 475, §8 [Title 68, § 317.3].
3
O.S.L.2003, c. 475, § 9 [Title 68, § 317.4].
4
O.S.L.2003, c. 475, § 10 [Title 68, § 317.5].
5
O.S.L.2003, c. 475, § 11 [Title 68, § 317.6].
68 Okl. St. Ann. § 317.1, OK ST T. 68 § 317.1
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.
End of Document