Okla. Stat. tit. 68, § 68-312

A. Every person subject to the payment of a tax hereunder shall

keep in Oklahoma accurate records covering the business carried on

and shall for three (3) years, and more if required by the rules of

the Oklahoma Tax Commission, keep and preserve all invoices, showing

all purchases and sales of cigarettes; and such invoices and stock

of cigarettes shall at all times be subject to the examination and

inspection of any member or legally authorized agent or

representative of the Tax Commission, in the enforcement of this

article. Every wholesaler or retailer operating in the State of

Oklahoma, whose main warehouse or headquarters is in another state

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shall keep all records of all cigarette transactions made by him or

her at his or her place of business in Oklahoma, or at a designated

place in the State of Oklahoma.

B. Every wholesaler and retailer receiving unstamped cigarettes

shall file a report with the Tax Commission on or before the tenth

day of each month covering the previous calendar month, on forms

prescribed and furnished by the Tax Commission, disclosing the

beginning and closing inventory of unstamped cigarettes, the

beginning and closing inventory of stamped cigarettes, the beginning

and closing inventory of cigarette stamps, the number and

denomination of cigarette stamps affixed to packages of cigarettes,

and all purchases of cigarettes by showing the invoice number, name

and address of the consignee or seller, the date, and the number of

cigarettes purchased, and such other information as may be required

by the Tax Commission. Retailers or consumers purchasing cigarettes

in drop shipments shall be required to make monthly reports to the

Commission as are required of wholesale dealers.

C. Every distributing agent shall, except as otherwise provided

herein, keep at each place of business in Oklahoma for a period of

three (3) years for inspection by the Tax Commission a complete

record of all cigarettes received, including all orders, invoices,

bills of lading, waybills, freight bills, express receipts, and all

other shipping records which are furnished to the distributing agent

by the carrier and the shipper of said cigarettes, or copies

thereof, and, in addition thereto, a complete record of each and

every distribution or delivery made by said distributing agent.

Such records of distribution or delivery shall include all orders,

invoices or copies thereof, all other shipping records furnished by

the carrier, and the person ordering distribution or delivery of the

cigarettes.

D. Upon a form to be prescribed by the Tax Commission, every

distributing agent in Oklahoma shall report each day, except Sundays

and holidays, to the Tax Commission all deliveries of cigarettes

made on the preceding day or days. The reports shall show the name

of the person ordering the delivery, date of delivery, name and

address of the person to whom delivered, the invoice number, bill of

lading or waybill number, the number and kind of cigarettes

delivered, the means of delivery and/or the transportation agent and

the destination of drop shipment, if a drop shipment. However, if

the invoice furnished the distributing agent by the manufacturer or

other person ordering such delivery, or the bill of lading prepared

by said distributing agent to cover the shipment under said invoice,

contains all the information required to be reported, it will be

sufficient to send a copy of said invoice or invoices, or a copy of

said bill of lading or bills of lading, to the Tax Commission.

E. Beginning July 1, 2009, every wholesaler or manufacturer

required to make any report required by this section shall submit

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such report electronically as prescribed by the Tax Commission

pursuant to Section 312.1 of this title.