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Okla. Stat. tit. 68, § 68-360.3

This is the official text of Okla. Stat. tit. 68, § 68-360.3, 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.

Not legal advice. This page reproduces the official text of a government statute for reference only. Laws change, and how a statute applies depends on your specific facts. For advice about your situation, consult a licensed attorney in your state.

Definitions

Official statutory text

As used in the Master Settlement Agreement Complementary Act:

1. "Brand family" means all styles of cigarettes sold under the

same trademark and differentiated from one another by means of

additional modifiers or descriptors, including, but not limited to,

"menthol", "lights", "kings", and "100s", and includes any brand

name alone or in conjunction with any other word, trademark, logo,

symbol, motto, selling message, recognizable pattern of colors, or

any other indicia of product identification identical or similar to,

or identifiable with, a previously known brand of cigarettes;

2. "Cigarette" has the same meaning as that term is defined in

Section 600.22 of Title 37 of the Oklahoma Statutes;

3. "Tax Commission" means the Oklahoma Tax Commission;

4. "Master Settlement Agreement" has the same meaning as in

Section 600.22 of Title 37 of the Oklahoma Statutes;

5. "Nonparticipating manufacturer" means any tobacco product

manufacturer as defined in Section 600.22 of Title 37 of the

Oklahoma Statutes that is not a participating manufacturer;

6. "Participating manufacturer" has the meaning given that term

in Section II(jj) of the Master Settlement Agreement as defined in

Oklahoma Statutes - Title 68. Revenue and Taxation Page 206

Section 600.22 of Title 37 of the Oklahoma Statutes and all

amendments to the Master Settlement Agreement;

7. "Qualified escrow fund" has the same meaning as that term is

defined in Section 600.22 of Title 37 of the Oklahoma Statutes;

8. "Stamping agent" means any entity that is authorized under

subsection A of Section 304 of Title 68 of the Oklahoma Statutes to

affix any tax stamps issued by the Oklahoma Tax Commission to

packages of cigarettes, or any entity authorized pursuant to Section

415 of Title 68 of the Oklahoma Statutes to pay to the Oklahoma Tax

Commission any tobacco products tax; and

9. "Units sold" has the same meaning as that term is defined in

Section 600.22 of Title 37 of the Oklahoma Statutes.

Status: in_force · Read it on the official government site

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About this page: Statute text is reproduced from official government publishers via the Open US Law dataset (Vaquill AI, snapshot v2026.08, CC BY 4.0). Primary legislative text like this is public domain under the government-edicts doctrine (Georgia v. Public.Resource.Org, 2020). We link every section back to its official source so you can verify it independently.