Okla. Stat. tit. 68, § 68-311
This is the official text of Okla. Stat. tit. 68, § 68-311, 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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Sale of stamps to wholesalers or jobbers at discount as
Official statutory text
compensation for costs incurred.
For the purpose of allowing compensation for the costs
necessarily incurred in affixing the proper tax stamp to each
package of cigarettes and tobacco before making a sale of such
cigarettes and tobacco, each person purchasing cigarette or tobacco
tax stamps from the Oklahoma Tax Commission as required by law may
purchase stamps from the Tax Commission at a reduction of one and
one-half cents ($0.015) per stamp, provided that such discount or
reduction shall not be applicable on purchases of less than One
Hundred Dollars ($100.00) at any one time; and provided, further,
that no discount shall be allowed to out-of-state purchasers which
reside in the states that do not give discounts on cigarette stamps
purchased from State of Oklahoma cigarette dealers. The discount
herein provided shall be the only discount allowed to purchasers
from the Tax Commission; provided, that if a purchaser refuses to
comply with the laws of the State of Oklahoma, the Tax Commission
shall require the full face value for stamps purchased until such
time as the person has complied with the provisions of the law. The
Tax Commission may authorize the use of a metering device for the
impress of the tax stamp.
For the purpose of allowing compensation for the costs
necessarily incurred in affixing the proper tax stamp to each
package of cigarettes and tobacco before making a sale of such
cigarettes and tobacco, each person purchasing cigarette or tobacco
tax stamps from the Oklahoma Tax Commission as required by law may
purchase stamps from the Tax Commission at a reduction of one and
one-half cents ($0.015) per stamp, provided that such discount or
reduction shall not be applicable on purchases of less than One
Hundred Dollars ($100.00) at any one time; and provided, further,
that no discount shall be allowed to out-of-state purchasers which
reside in the states that do not give discounts on cigarette stamps
purchased from State of Oklahoma cigarette dealers. The discount
herein provided shall be the only discount allowed to purchasers
from the Tax Commission; provided, that if a purchaser refuses to
comply with the laws of the State of Oklahoma, the Tax Commission
shall require the full face value for stamps purchased until such
time as the person has complied with the provisions of the law. The
Tax Commission may authorize the use of a metering device for the
impress of the tax stamp.
Status: in_force · Read it on the official government site
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