Okla. Stat. tit. 68, § 68-344
This is the official text of Okla. Stat. tit. 68, § 68-344, 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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Enforcement of act
Official statutory text
The Oklahoma Tax Commission shall prescribe, adopt and enforce
rules and regulations relating to the administration and enforcement
of Sections 326 through 345 of Title 68 of the Oklahoma Statutes.
The Commission is hereby empowered to and may from time to time
undertake and make or cause to be made one or more cost surveys for
the state or such trading area or areas as it shall define and when
such cost survey shall have been made by or approved by it, it shall
be permissible to use such cost survey as provided in Section 337 of
Title 68 of the Oklahoma Statutes. The Commission may revoke or
suspend the license issued under the provisions of Sections 326
through 345 of Title 68 of the Oklahoma Statutes or the cigarette
tax laws of this state, of any person who refuses or neglects to
comply with any provisions of Sections 326 through 345 of Title 68
of the Oklahoma Statutes or any rule or regulation of the Commission
prescribed under Sections 326 through 345 of Title 68 of the
Oklahoma Statutes.
Whenever any person fails to comply with any provision of
Sections 326 through 345 of Title 68 of the Oklahoma Statutes or any
rule or regulation of the Commission promulgated thereunder, the
Commission upon hearing, after giving said person ten (10) days'
notice in writing specifying the time and place of the hearing and
requiring him to show cause why his license or licenses should not
be revoked, may revoke or suspend the license held by the person.
Any ruling, order or decision of the Commission shall be subject
to review as provided by Section 225 of Title 68 of the Oklahoma
Statutes.
rules and regulations relating to the administration and enforcement
of Sections 326 through 345 of Title 68 of the Oklahoma Statutes.
The Commission is hereby empowered to and may from time to time
undertake and make or cause to be made one or more cost surveys for
the state or such trading area or areas as it shall define and when
such cost survey shall have been made by or approved by it, it shall
be permissible to use such cost survey as provided in Section 337 of
Title 68 of the Oklahoma Statutes. The Commission may revoke or
suspend the license issued under the provisions of Sections 326
through 345 of Title 68 of the Oklahoma Statutes or the cigarette
tax laws of this state, of any person who refuses or neglects to
comply with any provisions of Sections 326 through 345 of Title 68
of the Oklahoma Statutes or any rule or regulation of the Commission
prescribed under Sections 326 through 345 of Title 68 of the
Oklahoma Statutes.
Whenever any person fails to comply with any provision of
Sections 326 through 345 of Title 68 of the Oklahoma Statutes or any
rule or regulation of the Commission promulgated thereunder, the
Commission upon hearing, after giving said person ten (10) days'
notice in writing specifying the time and place of the hearing and
requiring him to show cause why his license or licenses should not
be revoked, may revoke or suspend the license held by the person.
Any ruling, order or decision of the Commission shall be subject
to review as provided by Section 225 of Title 68 of the Oklahoma
Statutes.
Status: in_force · Read it on the official government site
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