Okla. Stat. tit. 68, § 68-400.3
This is the official text of Okla. Stat. tit. 68, § 68-400.3, 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.
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Retailer or consumer backup tax – Vendor liability
Official statutory text
A. In the event the tax imposed by Section 400 et seq. of Title
68 of the Oklahoma Statutes is not otherwise paid by the wholesaler
as provided in Section 3 of this act, the tax shall be collected as
a backup tax upon the first receipt of tobacco products by any
retailer or end user when received from a source outside of the
state or upon the first sale or use when the product is manufactured
in this state. Such tax is imposed upon, and shall be the liability
of, any such retailer or consumer who first received the tobacco
products in the state.
B. The ultimate vendor of tobacco products shall be jointly and
severally liable for the backup tax levied by subsection A of this
section if the ultimate vendor knows or has reason to know that the
tobacco products tax imposed by Section 400 et seq. of Title 68 of
the Oklahoma Statutes has not been paid.
C. The payment of the tax as provided in this section shall not
absolve any person from payment of fines assessed under this
article.
68 of the Oklahoma Statutes is not otherwise paid by the wholesaler
as provided in Section 3 of this act, the tax shall be collected as
a backup tax upon the first receipt of tobacco products by any
retailer or end user when received from a source outside of the
state or upon the first sale or use when the product is manufactured
in this state. Such tax is imposed upon, and shall be the liability
of, any such retailer or consumer who first received the tobacco
products in the state.
B. The ultimate vendor of tobacco products shall be jointly and
severally liable for the backup tax levied by subsection A of this
section if the ultimate vendor knows or has reason to know that the
tobacco products tax imposed by Section 400 et seq. of Title 68 of
the Oklahoma Statutes has not been paid.
C. The payment of the tax as provided in this section shall not
absolve any person from payment of fines assessed under this
article.
Status: in_force · Read it on the official government site
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