us-ok/stat
Okla. Stat. tit. 68, § 428
Seizure and forfeiture of untaxed tobacco products - Authority of peace officers - Cooperation with Tax Commission
# A.
All untaxed tobacco products sold or shipped to tribally owned or licensed stores in this state by wholesalers not licensed by this state pursuant to the provisions of Section 415 of this title for the purpose of selling or consuming untaxed tobacco products in this state in violation of Section 349 or 401 et seq. of this title shall be subject to seizure of the shipments and forfeiture of the inventory pursuant to the provisions of Section 417 of this title.
# 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 untaxed tobacco products 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, § 12, eff. Jan. 1, 1993. Amended by Laws 2009, c. 434, § 22, eff. Jan. 1, 2010.
Source: view the official text
Nearby sections (25 sections)
- 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- 427.1 · Repealed by Laws 2009, c. 434, § 23, eff.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- 427.2 · Repealed by Laws 2009, c. 434, § 23, eff.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
- 450.9 · Reuse of used stamp prohibited - Penalty
- 451 · Capital Improvement Fund
- 452 · Expenditure of funds