us-ok/stat
Okla. Stat. tit. 68, § 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.
# B.
It is the intent and purpose of this section to require all wholesalers to pay applicable tax provided for in this article upon the sale, use, exchange or possession of taxable commodities.
Amendment history
Added by Laws 1965, c. 238, § 2, eff. July 1, 1965. Amended by Laws 2021, c. 385, § 11, eff. July 1, 2021.
Source: view the official text
Nearby sections (25 sections)
- 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- 402-2 · Repealed by Laws 2018, 2nd Ex.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…
- 405 · Repealed by Laws 1994, c. 278, § 38, eff. Sept. 1, 1994
- 406 · Repealed by Laws 2021, c. 385, § 25, eff. July 1, 2021
- 407 · Regulations - Punishment for prohibited practices or hindering…
- 408 · Repealed by Laws 2021, c. 385, § 25, eff. July 1, 2021
- 409 · Repealed by Laws 2021, c. 385, § 25, eff. July 1, 2021
- 410 · Administration and enforcement of Article
- 411 · Repealed by Laws 2021, c. 385, § 25, eff. July 1, 2021
- 412 · Untaxed merchandise - Surety or bond - Tax
- 413 · Right to carry untaxed products – Sale of products by carrier -…