us-ok/stat
Okla. Stat. tit. 68, § 305.1
Unlawful affixing of stamp – Prima facie evidence of violation
# A.
It shall be unlawful to affix a stamp to any cigarette package or container or to sell, offer for sale, or import into this state any cigarette package or container:
# 1.
Which bears any label or notice prescribed by the United
States Department of Treasury to identify cigarettes intended for export and exempt from tax by the United States pursuant to Section 5704(b) of Title 26 of the United States Code or any notice or label described in Section 290.185 of Title 27 of the United States Code of Federal Regulations;
# 2.
Which is not labeled in conformity with the provisions of the Federal Cigarette Labeling and Advertising Act, or any other federal requirement for the placement of labels, warnings or other information applicable to packages or containers of cigarettes intended for domestic consumption;
# 3.
Upon which all federal taxes due have not been paid or which is not in compliance with all federal trademark and copyright laws; or
# 4.
The packaging of which has been modified or altered by a person other than the manufacturer or person specifically authorized by the manufacturer, including, but not limited to, the placement of a sticker or label to cover information on the package or container.
Possession of more than one thousand cigarettes in packages or containers bearing Oklahoma stamps in violation of this subsection by a person other than an employee of this state or the federal government performing official duties relating to enforcement of the provisions of Section 301 et seq. of this title shall constitute prima facie evidence of a violation of the provisions of this subsection.
# B.
Except as otherwise provided by law, the Attorney General shall enforce the provisions of this section.
Amendment history
Added by Laws 1999, c. 162, § 2, eff. June 17, 1999.
Source: view the official text
Nearby sections (25 sections)
- 302 · Stamp excise tax upon sale, use, gift, possession or consumption…
- 302-1 · Additional tax on cigarettes - Rates - Apportionment of revenues
- 302-2 · Additional tax on cigarettes - Rates - Disposition of revenue
- 302-3 · Additional tax on cigarettes - Rate - Apportionment of revenues
- 302-4 · Additional excise tax on cigarettes - Rate - Apportionment
- 302-5 · Tax on cigarettes in addition to tax levied in Sections 302 to…
- 302-6 · Repealed by Laws 2014, c. 51, § 1, eff. Nov. 1, 2014 and by…
- 302-7 · Additional tax on cigarettes - Rates - Apportionment of revenue
- 302-7a · State Health Care Enhancement Fund
- 303 · Purpose of tax - Disposition of revenue
- 304 · Licenses - Fees - Conditions - Revocation or suspension
- 305 · Stamps required - Seizure
- 305.1 · Unlawful affixing of stamp – Prima facie evidence of violation
- 305.2 · Revolving fund for Office of Attorney General
- 306 · Sale, when tax not paid or stamps not affixed
- 307 · Consumer bringing cigarettes from without state as retailer
- 308 · Purchase, manufacture, custody, and sale of stamps
- 309 · Carriers transporting cigarettes
- 310 · Repealed by Laws 1994, c. 278, § 38, eff. Sept. 1, 1994
- 311 · Sale of stamps to wholesalers or jobbers at discount as…
- 312 · Records and reports
- 312.1 · Procedures for maintaining records and filing reports -…
- 313 · Wholesale and retail stocks to be kept separate
- 314 · Salesmen for manufacturers - Records and reports
- 315 · Inspections and examinations