Okla. Stat. tit. 68, § 68-360.10

reports of sales.

A. The Attorney General may, when considered necessary for the

enforcement of any provision of the Prevention of Youth Access to

Tobacco Act or the Master Settlement Agreement Complementary Act,

require each wholesaler or distributor of cigarettes and roll-your-

own tobacco products intended for sale in this state to file with

the Attorney General a report each month of its sales, by brand, to

retailers and wholesalers located in this state.

B. The wholesaler or distributor shall file a report on or

before the twentieth day of each month containing the following

information for the sales during the preceding calendar month of

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cigarettes and roll-your-own tobacco that are subject to this

section to each retailer and wholesaler:

1. The name and address of the outlet location of each retailer

and wholesaler to which the wholesaler or distributor delivered

cigarettes, including the city and zip code;

2. The monthly sales, including the number of individual

cigarettes, by brand name, made to other wholesalers and retailers

in packages bearing the excise tax stamp of the State of Oklahoma;

3. The monthly sales, including the number of individual

cigarettes, by brand name, made to tribal retailers of compacting

Tribes, in packages bearing the joint "unity rate" tax stamp

purchased from the Oklahoma Tax Commission;

4. The monthly sales, including the number of individual

cigarettes, by brand name, made to wholesalers, retailers or

consumers located outside the State of Oklahoma in packages not

bearing the excise tax stamp of the State of Oklahoma;

5. The monthly sales, including the number of individual

cigarettes, by brand name, made to noncompacting Tribes located in

the State of Oklahoma that bear the black tax-free stamp for sales

to tribal members of a noncompacting Tribe;

6. The monthly sales of individual containers of roll-your-own

tobacco products, by brand name and by weight, upon which the state

excise or "unity" tax has been paid, the monthly sales of individual

containers of roll-your-own tobacco products, by brand name and by

weight, made to wholesalers, retailers or consumers located outside

the State of Oklahoma on which the state excise tax has not been

paid and the monthly sales of individual containers of roll-your-own

tobacco products, by brand name and by weight, made to noncompacting

Tribes located within the State of Oklahoma; and

7. All monthly net sales reports shall include the invoice

number and invoice date of cigarettes sold, distributed or shipped

into Oklahoma. The reports shall also include the beginning and

ending inventory for each type of stamp held during the reporting

period.

C. Except as provided by this subsection, the wholesaler or

distributor shall file the report required by this section with the

Attorney General and the Oklahoma Tax Commission electronically.

D. Notwithstanding any other provision of law, the Attorney

General, in the sole discretion of the Attorney General, may use the

information contained in the reports received under this section and

reports received from the Oklahoma Tax Commission to investigate and

enforce the provisions of the Prevention of Youth Access to Tobacco

Act and the Master Settlement Agreement Complementary Act and to

demonstrate compliance of the state with the terms of the Master

Settlement Agreement and a subsequent settlement agreement entered

into with the participating manufacturers to the Master Settlement

Agreement in April 2013 and to provide information to any data

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clearinghouse or similar entity established as required by the terms

of the Master Settlement Agreement and any subsequent settlement

agreement. The Attorney General may use the information to enforce

statutes related to contraband tobacco sales, including the seizure
nt

Agreement in April 2013 and to provide information to any data

Oklahoma Statutes - Title 68. Revenue and Taxation Page 221

clearinghouse or similar entity established as required by the terms

of the Master Settlement Agreement and any subsequent settlement

agreement. The Attorney General may use the information to enforce

statutes related to contraband tobacco sales, including the seizure

of contraband products. For the purpose of enabling the Attorney

General to determine compliance with the provisions of this act and

statutes related to contraband tobacco sales, the Attorney General

shall have the right to inspect all premises and records related to

the manufacture, production, storage, transportation, sale or

exchange of cigarettes and tobacco products located in the State of

Oklahoma, located out of state and licensed by the Oklahoma Tax

Commission or which are on the Attorney General's Directory of

Tobacco Product Manufacturers. The Attorney General may condition

the release of the reports received by the Attorney General to only

those third parties who have signed and pledged to abide by the

terms of any confidentiality agreement that the Attorney General

deems necessary to preserve the confidentiality of the records.

E. The report required by this section, if timely filed, shall

be considered as meeting the reporting requirements of Section 360.6

of Title 68 of the Oklahoma Statutes.