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