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§ 360.8. Placement of products on directory--Issuance of license--Certification of compliance--...

Oklahoma Statutes AnnotatedTitle 68. Revenue and Taxation

Oklahoma Statutes Annotated
Title 68. Revenue and Taxation (Refs & Annos)
Chapter 1. Tax Codes (Refs & Annos)
Article 3c. Master Settlement Agreement Complementary Act
68 Okl.St.Ann. § 360.8
§ 360.8. Placement of products on directory--Issuance of license--Certification of compliance--Due dates for reports--Recovery of costs
A. The Attorney General need not place on the directory the products of a tobacco product manufacturer that has not provided all the information required in the certification.
B. The consideration of a certification of a tobacco product manufacturer to have its brand added to the directory by the Attorney General shall not be considered an individual proceeding under the Administrative Procedures Act,1 nor shall the procedural requirements for an individual proceeding apply to that consideration.
C. No person shall be issued a license or granted a renewal of a license to act as a stamping agent unless the person has certified in writing, under penalty of perjury, that the person will comply fully with this section.
D. For calendar year 2004, if the effective date of this act2 is later than March 16, 2004, the first report of stamping agents required by subsection A of Section 6 of this act3 shall be due thirty (30) calendar days after the effective date of this act. The certifications by a tobacco product manufacturer described in subsection A of Section 4 of this act4 shall be due forty-five (45) calendar days after the effective date of this act. The directory described in subsection B of Section 4 of this act shall be published or made available within ninety (90) calendar days after the effective date of this act. Until the directory is published on the website of the Attorney General, all cigarette brands of tobacco product manufacturers which are on a list of the names and brand names of tobacco product manufacturers that have failed to comply with the provisions of Sections 600.21 through 600.23 of the Title 37 of the Oklahoma Statutes and published on the website of the Oklahoma Tax Commission as provided for in Section 360 of Title 68 of the Oklahoma Statutes, shall remain contraband and be subject to seizure and forfeiture as provided for in that section.
E. The Oklahoma Tax Commission may promulgate rules necessary to implement the provisions of the Master Settlement Agreement Complementary Act.
F. In any action brought by the state to enforce the Master Settlement Agreement Complementary Act, the state shall be entitled to recover the costs of investigation, expert witness fees, costs of the action, and reasonable attorney fees.
G. If a court determines that a person has violated the Master Settlement Agreement Complementary Act, the court shall order any profits, gain, gross receipts, or other benefit from the violation to be disgorged and paid to the State Treasurer for deposit in the Tobacco Settlement Endowment Trust Fund. Unless otherwise expressly provided, the remedies or penalties provided by the Master Settlement Agreement Complementary Act are cumulative to each other and to the remedies or penalties available under all other laws of this state.

Credits

Laws 2004, c. 266, § 8, emerg. eff. May 6, 2004.

Footnotes

Title 75, § 250 et seq.
O.S.L.2004, c. 266, emergency effective May 6, 2004.
O.S.L.2004, c. 266, § 6 [Title 68, § 360.6].
O.S.L.2004, c. 266, § 4 [Title 68, § 360.4].
68 Okl. St. Ann. § 360.8, OK ST T. 68 § 360.8
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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