Okla. Stat. tit. 68, § 68-351
This is the official text of Okla. Stat. tit. 68, § 68-351, 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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Seizure and forfeiture of unstamped cigarettes - Authority
Official statutory text
of peace officers - Cooperation with Tax Commission.
A. All unstamped cigarettes sold or shipped to tribally owned
or licensed stores in this state by wholesalers, jobbers or
warehousemen not licensed by this state pursuant to the provisions
of Section 304 of Title 68 of the Oklahoma Statutes for the purpose
of selling or consuming unstamped cigarettes in this state in
violation of this act shall be subject to seizure of the shipments
and forfeiture of the inventory pursuant to the provisions of
Section 305 of Title 68 of the Oklahoma Statutes.
B. Any peace officer of this state, including but not limited
to officers of the Department of Public Safety or the Oklahoma State
Bureau of Investigation, any sheriff, any salaried deputy sheriff or
any municipal police officer is authorized to stop any vehicle upon
any road or highway of this state in order to inspect the bill of
lading or to take such action as may be necessary to determine if
unstamped cigarettes are being sold or shipped in violation of the
provisions of this section. Such officers shall also have the duty
to cooperate with the Oklahoma Tax Commission to enforce the
provisions of this act.
A. All unstamped cigarettes sold or shipped to tribally owned
or licensed stores in this state by wholesalers, jobbers or
warehousemen not licensed by this state pursuant to the provisions
of Section 304 of Title 68 of the Oklahoma Statutes for the purpose
of selling or consuming unstamped cigarettes in this state in
violation of this act shall be subject to seizure of the shipments
and forfeiture of the inventory pursuant to the provisions of
Section 305 of Title 68 of the Oklahoma Statutes.
B. Any peace officer of this state, including but not limited
to officers of the Department of Public Safety or the Oklahoma State
Bureau of Investigation, any sheriff, any salaried deputy sheriff or
any municipal police officer is authorized to stop any vehicle upon
any road or highway of this state in order to inspect the bill of
lading or to take such action as may be necessary to determine if
unstamped cigarettes are being sold or shipped in violation of the
provisions of this section. Such officers shall also have the duty
to cooperate with the Oklahoma Tax Commission to enforce the
provisions of this act.
Status: in_force · Read it on the official government site
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