Sellers or distributors – Compliance – Revocation of license

Official textoscn.netlast amended Jul 01, 2021

All wholesalers or retailers selling or distributing such tobacco products under the provisions of this act shall comply with the provisions of such sections, and the rules and regulations of the Oklahoma Tax Commission as to such sale or distribution, and failure to so comply shall constitute grounds for revocation of any license issued to the wholesaler or retailer by the Tax Commission.

Amendment history

Added by Laws 1965, c. 238, § 2, eff. July 1, 1965. Amended by Laws 2021, c. 385, § 23, eff. July 1, 2021.

Source: view the official text

Nearby sections (25 sections)

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411 · Repealed by Laws 2021, c. 385, § 25, eff.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 -…
414 · Trucks and vehicles from which products are sold, exchanged or…
415 · Wholesale and retail licenses required – Application - Penalties
417 · Seizure of products and vehicles for violations
418 · Transportation or possession of products for which taxes have not…
419 · Exempt sales
420 · Rules and regulations
420.1 · Maintenance of copies of invoices or equivalent documentation
421 · Restriction on exempt sales - Possession by others
422 · Sellers or distributors – Compliance – Revocation of license
423 · Intention of Legislature
424 · Application of §§ 425 to 428 of this title
425 · Definitions
426 · Shipping, transporting, receiving, possessing, selling,…
427 · Persons who may sell tobacco products to tribally owned or…
427.1 · Repealed by Laws 2009, c. 434, § 23, eff. Jan. 1, 2010
427.2 · Repealed by Laws 2009, c. 434, § 23, eff. Jan. 1, 2010
428 · Seizure and forfeiture of untaxed tobacco products - Authority of…
429 · Disposition of revenues
450.1 · Definitions
450.2 · Levy of tax - Calculation
450.3 · Manner of payment of tax - Intent and purpose of act

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