Okla. Stat. tit. 68, § 68-413
This is the official text of Okla. Stat. tit. 68, § 68-413, 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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Right to carry untaxed products – Sale of products by
Official statutory text
carrier - Statement of consignment - Violations.
The right of a carrier in this state to carry untaxed tobacco
products shall not be affected hereby; provided, that carriers
delivering untaxed tobacco products to any person in this state
other than an Oklahoma-licensed wholesaler for the purpose of
selling or consuming untaxed tobacco products in this state in
violation of this article shall be subject to seizure of the
shipments and forfeiture of the inventory pursuant to the provisions
of Section 417 of this title. Provided further, that should any
such carrier sell any tobacco products in this state, such sale
shall be subject to the tax and other provisions of this article and
to the rules of the Tax Commission. The carrier transporting
tobacco products to a point within this state, or a bonded
warehouseman or bailee having in its possession tobacco products,
shall transmit to the Tax Commission a statement of such consignment
of tobacco products, showing the date, point of origin, point of
delivery and to whom delivered. All carriers or bailees or
warehousemen shall permit an examination by the Tax Commission, or
its agents or legally authorized representatives, of their records
relating to the shipment or receipt of tobacco products. Any person
who fails or refuses to transmit to the Tax Commission the aforesaid
statement, or who refuses to permit the examination of his or her
records by the Tax Commission or its legally authorized agents or
representatives, shall be guilty of a misdemeanor and shall be
subject to an administrative fine of not to exceed Two Thousand
Dollars ($2,000.00) and not less than One Thousand Dollars
($1,000.00) to be deposited in the Tobacco Products Tax Enforcement
Unit Revolving Fund created in Section 7 of Enrolled House Bill No.
2292 of the 1st Session of the 58th Oklahoma Legislature.
The right of a carrier in this state to carry untaxed tobacco
products shall not be affected hereby; provided, that carriers
delivering untaxed tobacco products to any person in this state
other than an Oklahoma-licensed wholesaler for the purpose of
selling or consuming untaxed tobacco products in this state in
violation of this article shall be subject to seizure of the
shipments and forfeiture of the inventory pursuant to the provisions
of Section 417 of this title. Provided further, that should any
such carrier sell any tobacco products in this state, such sale
shall be subject to the tax and other provisions of this article and
to the rules of the Tax Commission. The carrier transporting
tobacco products to a point within this state, or a bonded
warehouseman or bailee having in its possession tobacco products,
shall transmit to the Tax Commission a statement of such consignment
of tobacco products, showing the date, point of origin, point of
delivery and to whom delivered. All carriers or bailees or
warehousemen shall permit an examination by the Tax Commission, or
its agents or legally authorized representatives, of their records
relating to the shipment or receipt of tobacco products. Any person
who fails or refuses to transmit to the Tax Commission the aforesaid
statement, or who refuses to permit the examination of his or her
records by the Tax Commission or its legally authorized agents or
representatives, shall be guilty of a misdemeanor and shall be
subject to an administrative fine of not to exceed Two Thousand
Dollars ($2,000.00) and not less than One Thousand Dollars
($1,000.00) to be deposited in the Tobacco Products Tax Enforcement
Unit Revolving Fund created in Section 7 of Enrolled House Bill No.
2292 of the 1st Session of the 58th Oklahoma Legislature.
Status: in_force · Read it on the official government site
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