§ 403. Payment of tax by wholesalers
Oklahoma Statutes AnnotatedTitle 68. Revenue and TaxationEffective: July 1, 2021
Effective: July 1, 2021
68 Okl.St.Ann. § 403
§ 403. Payment of tax by wholesalers
A. The excise taxes levied by this article shall be paid by the wholesaler liable for payment of the tax. Provided, that the Tax Commission may, in its discretion, where it is practical and reasonable for the enforcement of the collection of taxes provided hereunder, promulgate such rules as to permit cigars, stogies, cheroots and tobacco products to remain untaxed in the hands of the wholesalers until the original case or crate is broken, unpacked or sold.
Credits
Laws 1965, c. 238, § 2, eff. July 1, 1965; Laws 2021, c. 385, § 11, eff. July 1, 2021.
68 Okl. St. Ann. § 403, OK ST T. 68 § 403
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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