Okla. Stat. tit. 68, § 68-307
This is the official text of Okla. Stat. tit. 68, § 68-307, 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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Consumer bringing cigarettes from without state as
Official statutory text
retailer.
A consumer who secures cigarettes from without the state and has
same brought into the state by a common carrier or otherwise shall
be held to be a retailer, and its, his or her place of business
Oklahoma Statutes - Title 68. Revenue and Taxation Page 166
shall be deemed the point within the state at which the cigarettes
are received. Such person holding himself out as consumer and
purchasing cigarettes in a larger quantity than forty shall be
subject to the same provisions, rules and regulations with respect
to cigarettes as are by this article imposed upon retailers.
A consumer who secures cigarettes from without the state and has
same brought into the state by a common carrier or otherwise shall
be held to be a retailer, and its, his or her place of business
Oklahoma Statutes - Title 68. Revenue and Taxation Page 166
shall be deemed the point within the state at which the cigarettes
are received. Such person holding himself out as consumer and
purchasing cigarettes in a larger quantity than forty shall be
subject to the same provisions, rules and regulations with respect
to cigarettes as are by this article imposed upon retailers.
Status: in_force · Read it on the official government site
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