Okla. Stat. tit. 68, § 68-305.1
This is the official text of Okla. Stat. tit. 68, § 68-305.1, part of Oklahoma’s Stat. tit. 68, — part of the compiled statutory law of Oklahoma, published by the state as "Stat. tit. 68,." Browse the sections below, each linked to its official government source.
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Unlawful affixing of stamp – Prima facie evidence of
Official statutory text
violation.
A. It shall be unlawful to affix a stamp to any cigarette
package or container or to sell, offer for sale, or import into this
state any cigarette package or container:
1. Which bears any label or notice prescribed by the United
States Department of Treasury to identify cigarettes intended for
export and exempt from tax by the United States pursuant to Section
5704(b) of Title 26 of the United States Code or any notice or label
described in Section 290.185 of Title 27 of the United States Code
of Federal Regulations;
2. Which is not labeled in conformity with the provisions of
the Federal Cigarette Labeling and Advertising Act, or any other
federal requirement for the placement of labels, warnings or other
information applicable to packages or containers of cigarettes
intended for domestic consumption;
3. Upon which all federal taxes due have not been paid or which
is not in compliance with all federal trademark and copyright laws;
or
Oklahoma Statutes - Title 68. Revenue and Taxation Page 165
4. The packaging of which has been modified or altered by a
person other than the manufacturer or person specifically authorized
by the manufacturer, including, but not limited to, the placement of
a sticker or label to cover information on the package or container.
Possession of more than one thousand cigarettes in packages or
containers bearing Oklahoma stamps in violation of this subsection
by a person other than an employee of this state or the federal
government performing official duties relating to enforcement of the
provisions of Section 301 et seq. of this title shall constitute
prima facie evidence of a violation of the provisions of this
subsection.
B. Except as otherwise provided by law, the Attorney General
shall enforce the provisions of this section.
A. It shall be unlawful to affix a stamp to any cigarette
package or container or to sell, offer for sale, or import into this
state any cigarette package or container:
1. Which bears any label or notice prescribed by the United
States Department of Treasury to identify cigarettes intended for
export and exempt from tax by the United States pursuant to Section
5704(b) of Title 26 of the United States Code or any notice or label
described in Section 290.185 of Title 27 of the United States Code
of Federal Regulations;
2. Which is not labeled in conformity with the provisions of
the Federal Cigarette Labeling and Advertising Act, or any other
federal requirement for the placement of labels, warnings or other
information applicable to packages or containers of cigarettes
intended for domestic consumption;
3. Upon which all federal taxes due have not been paid or which
is not in compliance with all federal trademark and copyright laws;
or
Oklahoma Statutes - Title 68. Revenue and Taxation Page 165
4. The packaging of which has been modified or altered by a
person other than the manufacturer or person specifically authorized
by the manufacturer, including, but not limited to, the placement of
a sticker or label to cover information on the package or container.
Possession of more than one thousand cigarettes in packages or
containers bearing Oklahoma stamps in violation of this subsection
by a person other than an employee of this state or the federal
government performing official duties relating to enforcement of the
provisions of Section 301 et seq. of this title shall constitute
prima facie evidence of a violation of the provisions of this
subsection.
B. Except as otherwise provided by law, the Attorney General
shall enforce the provisions of this section.
Status: in_force · Read it on the official government site
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