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 [revoked]

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 [revoked]

SECTION 710:70-7-9. Tobacco products tax rates for sales by federally-recognized Indian tribes and nations [revoked]

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