Okla. Stat. tit. 68, § 68-403
This is the official text of Okla. Stat. tit. 68, § 68-403, 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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Payment of tax by wholesalers
Official statutory text
A. The excise taxes levied by this article shall be paid by the
wholesaler liable for payment of the tax. Provided, that the Tax
Commission may, in its discretion, where it is practical and
reasonable for the enforcement of the collection of taxes provided
hereunder, promulgate such rules as to permit cigars, stogies,
cheroots and tobacco products to remain untaxed in the hands of the
wholesalers until the original case or crate is broken, unpacked or
sold.
B. It is the intent and purpose of this section to require all
wholesalers to pay applicable tax provided for in this article upon
the sale, use, exchange or possession of taxable commodities.
wholesaler liable for payment of the tax. Provided, that the Tax
Commission may, in its discretion, where it is practical and
reasonable for the enforcement of the collection of taxes provided
hereunder, promulgate such rules as to permit cigars, stogies,
cheroots and tobacco products to remain untaxed in the hands of the
wholesalers until the original case or crate is broken, unpacked or
sold.
B. It is the intent and purpose of this section to require all
wholesalers to pay applicable tax provided for in this article upon
the sale, use, exchange or possession of taxable commodities.
Status: in_force · Read it on the official government site
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