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§ 334. Sales exceptions

Oklahoma Statutes AnnotatedTitle 68. Revenue and Taxation

Oklahoma Statutes Annotated
Title 68. Revenue and Taxation (Refs & Annos)
Chapter 1. Tax Codes (Refs & Annos)
Article 3a. Unfair Cigarette and Tobacco Products Sales Act (Refs & Annos)
68 Okl.St.Ann. § 334
§ 334. Sales exceptions
The provisions of this Act1 shall not apply to sales at retail or sales at wholesale made (a) in an isolated transaction and not in the usual course of business; (b) where cigarettes and tobacco products are advertised, offered for sale, or sold in bona fide clearance sales for the purpose of discontinuing trade in such cigarettes and tobacco products, and said advertising, offer to sell, or sale shall state the reason thereof and the quantity of such cigarettes and tobacco products advertised, offered for sale, or to be sold; (c) where cigarettes or tobacco products advertised, offered for sale, or sold as imperfect or damaged, and said advertising, offer to sell, or sale shall state the reason therefor and the quantity of such cigarettes and tobacco products advertised, offered for sale, or to be sold; (d) where cigarettes and tobacco products are sold upon the final liquidation of a business; or (e) where cigarettes and tobacco products are advertised, offered for sale, or sold by any fiduciary or other officer acting under the order or direction of any court.

Credits

Laws 1949, p. 110, § 9, emerg. eff. May 31, 1949. Renumbered from Title 15, § 599.9 by Laws 1981, c. 211, § 7, emerg. eff. June 1, 1981.

Footnotes

Title 68, § 326 et seq.
68 Okl. St. Ann. § 334, OK ST T. 68 § 334
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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