us-ok/stat
Okla. Stat. tit. 68, § 306
Sale, when tax not paid or stamps not affixed
Official textoscn.netlast amended
It shall be unlawful for any person to sell, or display for sale, or have in his possession for consumption in this state, cigarettes on which the tax levied by this article has not been paid, and which are not contained in packages to which are securely affixed the stamps evidencing payment of the tax. Any cigarettes so held shall be subject to seizure and sale as provided by law for sale of property under execution, and the proceeds derived from the sale thereof shall be paid to the State Treasurer and placed in the State General Revenue Fund.
Amendment history
Laws 1965, c. 195, § 2.
Source: view the official text
Nearby sections (25 sections)
- 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- 302-6 · Repealed by Laws 2014, c. 51, § 1, eff.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- 310 · Repealed by Laws 1994, c. 278, § 38, eff.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
- 316 · Offenses - Penalties
- 317 · Unlawful sale, use and manufacture of stamps, impressions, etc. -…