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§ 350. Persons eligible to sell cigarettes to tribally owned or licensed store--Duty to affix t...

Oklahoma Statutes AnnotatedTitle 68. Revenue and Taxation

Oklahoma Statutes Annotated
Title 68. Revenue and Taxation (Refs & Annos)
Chapter 1. Tax Codes (Refs & Annos)
Article 3b. Sale of Cigarettes at Tribally Owned or Licensed Stores
68 Okl.St.Ann. § 350
§ 350. Persons eligible to sell cigarettes to tribally owned or licensed store--Duty to affix tax stamp--Tribally owned or licensed stores to do business only with stamped cigarettes
A. Every wholesaler, jobber or warehouseman doing business within this state and required to secure a license as provided in Section 304 of Title 68 of the Oklahoma Statutes may sell cigarettes to tribally owned or licensed stores in this state. It shall be the duty of the wholesaler, jobber or warehouseman to affix the tax stamp required by Section 4 of this act1 to cigarette inventory sold to a tribally owned or licensed store.
B. Tribally owned or licensed stores may only purchase, receive, stock, possess, sell or distribute stamped cigarettes.

Credits

Laws 1992, c. 339, § 5, eff. Jan. 1, 1993.

Footnotes

Title 68, § 349.
68 Okl. St. Ann. § 350, OK ST T. 68 § 350
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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