Oklahoma Administrative Code (Last Updated: March 11, 2021) |
TITLE 710. Oklahoma Tax Commission |
Chapter 70. Tobacco, Tobacco Products, and Cigarettes |
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 710:70-5-11. 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 |