Chapter 70. Tobacco, Tobacco Products, and Cigarettes  


Subchapter 1. General Provisions
SECTION 710:70-1-1. Purpose
SECTION 710:70-1-2. Definitions [Reserved]
Subchapter 2. Cigarette Stamp Tax
Part 1. GENERAL PROVISIONS
Part 3. DELIVERY SALES
Subchapter 3. Unfair Cigarette and Tobacco Products Sales
SECTION 710:70-3-1. Procedures relating to enforcement of the Unfair Cigarette and Tobacco Products Sales Act
SECTION 710:70-3-2. Filing of a complaint
SECTION 710:70-3-3. Investigation and referral procedure
SECTION 710:70-3-4. Complaining party must appear
SECTION 710:70-3-5. Evidence admissible to establish cost
SECTION 710:70-3-6. Burden of production of evidence on permit holder
SECTION 710:70-3-7. Hearing procedure
SECTION 710:70-3-8. Final ruling by Commission
Subchapter 5. Excise on Tobacco Products
SECTION 710:70-5-1. Authority to direct procedures for payment of excise tax levied on tobacco products
SECTION 710:70-5-2. Payment of tax on tobacco products
SECTION 710:70-5-3. Minimum requirements of monthly tobacco products tax reports of licensed manufacturers, wholesalers or retailers
SECTION 710:70-5-4. Incomplete monthly tobacco tax reports of licensed manufacturers, or wholesalers; forfeiture of discount
SECTION 710:70-5-5. Due dates for timely filing of monthly tobacco products tax reports and paying tax
SECTION 710:70-5-6. Discount for timely filing of monthly tobacco products tax reports and paying taxes
SECTION 710:70-5-7. Penalty and interest for failure to timely pay tax
SECTION 710:70-5-8. Reports on tobacco products by persons, retailers, consumers, carriers or bailees other than those required to report and pay tax
SECTION 710:70-5-9. Reports and payment of taxes on drop shipments of tobacco products
SECTION 710:70-5-10. Prohibition against the possession, sale, use, distribution, exchange, barter, giving away or in any manner dealing with tobacco products upon which the tobacco products tax has not been paid [revoked]
SECTION 710:70-5-11. Seizure of tobacco products
SECTION 710:70-5-12. Oklahoma tobacco products tax rates
SECTION 710:70-5-13. Requirements placed on wholesalers and retailers to maintain copies of invoices with certain information that must be shown on each invoice
SECTION 710:70-5-14. Wholesale, retail, and distributing agent licenses required
Subchapter 7. Cigarette and Tobacco Products Sales by Federally Recognized Indian Tribes and Nations
SECTION 710:70-7-1. Purpose
SECTION 710:70-7-2. Definitions
SECTION 710:70-7-3. Affixing of cigarette stamp; usage limited
SECTION 710:70-7-4. Stamps required
SECTION 710:70-7-5. Documentation that purchaser is tribally owned or licensed retail store must be obtained and retained [revoked]
SECTION 710:70-7-6. List of compacting tribes and retail outlets to be provided
SECTION 710:70-7-7. Documentation required for refund on sales of cigarettes or tobacco products sold by tribally-owned or licensed stores to tribal members [revoked]
SECTION 710:70-7-8. Cigarette stamp tax rate for sales by federally-recognized Indian tribes and nations
SECTION 710:70-7-9. Tobacco products tax rates for sales by federally-recognized Indian tribes and nations
SECTION 710:70-7-10. Calculation of probable demand for noncompacting federally recognized Indian tribes or nations
Subchapter 9. Reporting Required by the Prevention of Youth Access to Tobacco Act and the Master Settlement Agreement Complementary Act
SECTION 710:70-9-1. Purpose
SECTION 710:70-9-2. Definitions
SECTION 710:70-9-3. Procedures pertaining to the Tobacco Master Settlement Agreement concerning non-participating manufacturers
SECTION 710:70-9-4. Quarterly escrow installments required from certain nonparticipating manufacturers pursuant to the Master Settlement Agreement Complementary Act
SECTION 710:70-9-5. Electronic tobacco sales report

Note


[Authority: 37 O.S., § 600.22(10); 68 O.S., §§ 203, 308, 304, 309, 312(A), 312.1, 322, 344, 345, 349.1, 360.6(E), 360.8(E), 403(A), 403.1, 407, 408(a), 413, 415, and 420]
[Source: Codified 12-30-91]