§ 331. Sales by a wholesaler to a sub-jobber
Oklahoma Statutes AnnotatedTitle 68. Revenue and Taxation
68 Okl.St.Ann. § 331
§ 331. Sales by a wholesaler to a sub-jobber
When a wholesaler sells cigarettes and/or tobacco products to a sub-jobber, the former shall use the basic cost of cigarettes and/or tobacco products (which is the factory list, less all discounts except customary discounts for cash, plus the full face value of any stamps which may be required by any cigarette tax act of this state now in effect or hereafter enacted) in making such sales. The sub-jobber, upon resale to a retailer, shall be subject to the provisions of Section 4 of this act.1
Credits
Laws 1949, p. 109, § 6, emerg. eff. May 31, 1949. Renumbered from Title 15, § 599.6 by Laws 1981, c. 211, § 7, emerg. eff. June 1, 1981.
Footnotes
Title 68, § 329.
68 Okl. St. Ann. § 331, OK ST T. 68 § 331
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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