us-ok/stat
Okla. Stat. tit. 68, § 400.3
Retailer or consumer backup tax – Vendor liability
# A.
In the event the tax imposed by Section 400 et seq. of Title
68 of the Oklahoma Statutes is not otherwise paid by the wholesaler as provided in Section 3 of this act, the tax shall be collected as a backup tax upon the first receipt of tobacco products by any retailer or end user when received from a source outside of the state or upon the first sale or use when the product is manufactured in this state. Such tax is imposed upon, and shall be the liability of, any such retailer or consumer who first received the tobacco products in the state.
# B.
The ultimate vendor of tobacco products shall be jointly and severally liable for the backup tax levied by subsection A of this section if the ultimate vendor knows or has reason to know that the tobacco products tax imposed by Section 400 et seq. of Title 68 of the Oklahoma Statutes has not been paid.
# C.
The payment of the tax as provided in this section shall not absolve any person from payment of fines assessed under this article.
Amendment history
Added by Laws 2021, c. 385, § 4, eff. July 1, 2021.
Source: view the official text
Nearby sections (25 sections)
- 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…
- 360.10 · Authority of Attorney General to request monthly reports of…
- 380 · Use or possession of cigarette rolling vending machines
- 400 · Short title - Tobacco Products Tax Enforcement Act of 2021
- 400.1 · Tobacco Products Tax Enforcement Unit
- 400.2 · Remittance of tax – Wholesaler monthly tax report
- 400.3 · Retailer or consumer backup tax – Vendor liability
- 400.4 · Remittance of backup tax – Filing of monthly report and…
- 400.5 · Retailer purchases from licensed wholesaler required
- 400.6 · Tobacco Products Tax Enforcement Unit Revolving Fund
- 401 · Definitions
- 402 · Amount of tax
- 402-1 · Additional tax on tobacco products - Rates - Apportionment of…
- 402-2 · Repealed by Laws 2018, 2nd Ex. Sess., c. 8, § 16
- 402-3 · Tobacco products tax in addition to tax levied in Sections 402…
- 403 · Payment of tax by wholesalers
- 403.1 · Procedures for collection of certain payments in lieu of excise…
- 403.2 · Unlawful products – Prima facie evidence of violation
- 404 · Transactions subject to taxation - Revenue purpose - Disposition…