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§ 421. Restriction on exempt sales--Possession by others

Oklahoma Statutes AnnotatedTitle 68. Revenue and TaxationEffective: July 1, 2021

Oklahoma Statutes Annotated
Title 68. Revenue and Taxation (Refs & Annos)
Chapter 1. Tax Codes (Refs & Annos)
Article 4. Tobacco Products Tax (Refs & Annos)
Effective: July 1, 2021
68 Okl.St.Ann. § 421
§ 421. Restriction on exempt sales--Possession by others
The sale of such tobacco products under paragraph 1 of Section 419 and Section 420 of this title shall be restricted to sales or distribution to inmates of such veterans hospitals, or residents of such state-operated domiciliary homes for veterans, as shown by the records thereof, for their own personal use and consumption. Possession of tobacco products taxed under this article, which have been purchased or received from any such veterans hospital or any such home by any person other than an inmate or resident thereof, shall be deemed a misdemeanor and punishable by a fine of Five Hundred Dollars ($500.00) for each offense.

Credits

Laws 1965, c. 238, § 2, eff. July 1, 1965; Laws 2021, c. 385, § 22, eff. July 1, 2021.
68 Okl. St. Ann. § 421, OK ST T. 68 § 421
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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