us-ok/stat
Okla. Stat. tit. 68, § 427
Persons who may sell tobacco products to tribally owned or licensed stores - Collecting, reporting and remitting tax
Official textoscn.netlast amended
Every wholesaler doing business within this state and required to secure a license as provided in Section 415 of this title may sell tobacco products to tribally owned or licensed stores in this state. It shall be the duty of the wholesaler to collect, report and remit the tax imposed by Section 349.1 of this title on the tobacco products inventory which are tax-free pursuant to Section 349.1 of this title sold to a tribally owned or licensed store.
Amendment history
Added by Laws 1992, c. 339, § 11, eff. Jan. 1, 1993. Amended by Laws 2009, c. 434, § 21, eff. Jan. 1, 2010.
Source: view the official text
Nearby sections (25 sections)
- 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- 427.1 · Repealed by Laws 2009, c. 434, § 23, eff.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- 427.2 · Repealed by Laws 2009, c. 434, § 23, eff.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
- 450.4 · Rules and regulations - Purchase of stamps - Reporting forms -…
- 450.5 · Immediate assessment and collection of tax - Delinquency -…
- 450.6 · Exemptions from tax
- 450.7 · Disposition of revenues
- 450.8 · Civil and criminal penalties - Immunities