us-ok/stat
Okla. Stat. tit. 68, § 351
Seizure and forfeiture of unstamped cigarettes - Authority of peace officers - Cooperation with Tax Commission
# A.
All unstamped cigarettes sold or shipped to tribally owned or licensed stores in this state by wholesalers, jobbers or warehousemen not licensed by this state pursuant to the provisions of Section 304 of Title 68 of the Oklahoma Statutes for the purpose of selling or consuming unstamped cigarettes in this state in violation of this act shall be subject to seizure of the shipments and forfeiture of the inventory pursuant to the provisions of Section 305 of Title 68 of the Oklahoma Statutes.
# B.
Any peace officer of this state, including but not limited to officers of the Department of Public Safety or the Oklahoma State Bureau of Investigation, any sheriff, any salaried deputy sheriff or any municipal police officer is authorized to stop any vehicle upon any road or highway of this state in order to inspect the bill of lading or to take such action as may be necessary to determine if unstamped cigarettes are being sold or shipped in violation of the provisions of this section. Such officers shall also have the duty to cooperate with the Oklahoma Tax Commission to enforce the provisions of this act.
Amendment history
Added by Laws 1992, c. 339, § 6, eff. Jan. 1, 1993.
Source: view the official text
Nearby sections (25 sections)
- 342 · Partial unconstitutionality
- 343 · Violations - Injunctions - Damages
- 344 · Enforcement of act
- 345 · Licenses required
- 346 · Legislative findings - Intent of Legislature - Cigarette and…
- 346.1 · Tribal-State agreements — Supplemental terms
- 347 · Inapplicability of certain provision to certain tribes or nations…
- 348 · Definitions
- 349 · Repealed by Laws 2009, c. 434, § 23, eff. Jan. 1, 2010
- 349.1 · Tobacco taxes on noncompacting tribes or nations - Conditions…
- 350 · Persons eligible to sell cigarettes to tribally owned or licensed…
- 350.1 · Cigarettes not purchased for sale at tribally owned or licensed…
- 351 · Seizure and forfeiture of unstamped cigarettes - Authority of…
- 352 · Disposition of revenues
- 360 · Repealed by Laws 2004, c. 266, § 9, emerg. eff. May 6, 2004
- 360.1 · Short title
- 360.2 · Declaration of public policy
- 360.3 · Definitions
- 360.4 · Certification by manufacturer
- 360.5 · Nonresident or foreign nonparticipating manufacturers -…
- 360.5-1 · Joint and several liability of importers of nonparticipating…
- 360.6 · Submission of information by stamping agents – Escrow deposits
- 360.7 · Violations - Revocation or suspension of license - Civil…
- 360.8 · Placement of products on directory – Issuance of license –…
- 360.9 · Listing of nonparticipating manufacturers in the Oklahoma…