Okla. Stat. tit. 68, § 68-348

As used in Sections 346 through 352 of this title:

1. "Tribally owned or licensed store" means a store or place of

business which is owned and operated by a federally recognized

Indian tribe or nation, other than a federally recognized Indian

tribe or nation which has entered into a compact with the State of

Oklahoma pursuant to the provisions of subsection C of Section 346

of this title during the period that such compact is effective, on

Indian country within the territorial jurisdiction of that tribe or

nation or which is duly licensed by such tribe or nation pursuant to

tribal laws or ordinances to conduct business located on Indian

country within the territorial jurisdiction of that tribe or nation;

2. "Federally recognized Indian tribe or nation" means an

Indian tribal entity which is recognized by the United States Bureau

of Indian Affairs as having a special relationship with the United

States;

3. "Indian country" means:

a. land held in trust by the United States of America for

the benefit of a federally recognized Indian tribe or

nation,

b. all land within the limits of any Indian reservation

under the jurisdiction of the United States

Government, notwithstanding the issuance of any

patent, including rights-of-way running through the

reservation,

c. all dependent Indian communities within the borders of

the United States whether within the original or

subsequently acquired territory thereof, and whether

within or without the limits of a state, and

d. all Indian allotments, the Indian titles to which have

not been extinguished, including individual allotments

held in trust by the United States or allotments owned

in fee by individual Indians subject to federal law

Oklahoma Statutes - Title 68. Revenue and Taxation Page 198

restrictions regarding disposition of said allotments

and including rights-of-way running through the same;

4. "Member of the tribe" or "tribal member" means a person who

is duly enrolled within the membership of the federally recognized

Indian tribe or nation which owns or licenses the store;

5. "Nonmember of the tribe" or "nontribal member" means, with

respect to a particular Indian tribe or nation, any person who is

not a duly enrolled member of that tribe or nation, and shall

include any person who is a member of another Indian tribe or nation

but not a member of that tribe or nation;

6. "Unstamped cigarettes" means packages of cigarettes which

bear no evidence of the tax stamp required by state law and includes

cigarettes bearing an improper tax stamp applicable to the retail

establishment at which the cigarette is sold, regardless of the

identity of the establishment which the cigarette has been sold,

shipped, consigned or delivered;

7. "Contraband cigarettes" means unstamped cigarettes which are

required by the provisions of Sections 348 through 351 of this title

or Section 301 et seq. of this title to bear stamps and which are in

the possession, custody or control of any person, for the purpose of

being consumed, sold, offered for sale or consumption or transported

to any person in this state other than a wholesaler licensed under

Section 304 of this title; provided, contraband cigarettes shall not

include unstamped cigarettes sold to veterans' hospitals, to state-

operated domiciliary homes for veterans or to the United States for

sale or distribution by said entities in accordance with Sections

321 through 324 of this title;

8. "Stamped cigarettes" means packages of cigarettes which bear

the proper tax stamp required by state law;

9. "Commission" means the Oklahoma Tax Commission; and

10. "Person" shall include any individual, company,

partnership, joint venture, joint agreement, association (mutual or

otherwise), limited liability company, corporation, trust, estate,

business trust receiver or trustee appointed by any state or federal

court, syndicates or any combination acting as a unit, in the plural

or singular number.