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Oklahoma Administrative Code (Last Updated: March 11, 2021) |
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TITLE 710. Oklahoma Tax Commission |
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Chapter 70. Tobacco, Tobacco Products, and Cigarettes |
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Subchapter 7. Cigarette and Tobacco Products Sales by Federally Recognized Indian Tribes and Nations |
SECTION 710:70-7-4. Stamps required
Latest version.
- All cigarettes sold or held for sale in the State of Oklahoma shall bear one of the following stamps:(1) A stamp indicating that the retailer selling or holding for sale such cigarettes is a federally recognized Indian tribe or nation, or licensee thereof, which has entered into a Compact with the State of Oklahoma and is paying the payments specified thereunder; or(2) A stamp indicating that the retailer selling or holding for sale such cigarettes is a federally recognized Indian tribe or nation, or licensee thereof, which has not entered into a Compact with the State of Oklahoma and the cigarettes bearing such stamps are being held for sale to members of that Indian tribe or nation; or(3) A stamp indicating that the retailer selling or holding for sale such cigarettes does not meet the requirements of one of the above-referenced categories and is paying the tax levied pursuant to 68 O.S. §301 et seq.