Okla. Stat. tit. 68, § 68-414
This is the official text of Okla. Stat. tit. 68, § 68-414, 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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Trucks and vehicles from which products are sold,
Official statutory text
exchanged or given away - Untaxed merchandise - Violations.
A. Each truck or vehicle wherefrom tobacco products are sold
shall be considered as a place of business and required to have a
wholesale license and a bond of not less than Five Hundred Dollars
($500.00).
B. Any person operating a truck or vehicle by selling,
exchanging or giving away untaxed merchandise covered by this
article shall be deemed guilty of violation of same and shall be
penalized as hereinbefore set forth, and untaxed merchandise handled
by this person as well as the vehicle used to transport the untaxed
tobacco products shall be subject to confiscation by authorized
agents of the Tax Commission or duly authorized peace officers.
C. After seizure or confiscation by such agent or officer, the
merchandise and property shall be held until all taxes, interest and
penalties due have been paid. If not paid within five (5) days
after date of seizure, it shall be sold at public sale by the
sheriff of the county where confiscated, after being advertised by
posting of notice of such sale in five public places in the county
where the sale is to occur. The proceeds of the sale shall be
applied to taxes, interest and penalties due and to the cost of the
sale, and the remainder, if any, shall be paid to the State
Treasurer, by the sheriff conducting such sale, to be deposited to
the credit of the General Revenue Fund.
A. Each truck or vehicle wherefrom tobacco products are sold
shall be considered as a place of business and required to have a
wholesale license and a bond of not less than Five Hundred Dollars
($500.00).
B. Any person operating a truck or vehicle by selling,
exchanging or giving away untaxed merchandise covered by this
article shall be deemed guilty of violation of same and shall be
penalized as hereinbefore set forth, and untaxed merchandise handled
by this person as well as the vehicle used to transport the untaxed
tobacco products shall be subject to confiscation by authorized
agents of the Tax Commission or duly authorized peace officers.
C. After seizure or confiscation by such agent or officer, the
merchandise and property shall be held until all taxes, interest and
penalties due have been paid. If not paid within five (5) days
after date of seizure, it shall be sold at public sale by the
sheriff of the county where confiscated, after being advertised by
posting of notice of such sale in five public places in the county
where the sale is to occur. The proceeds of the sale shall be
applied to taxes, interest and penalties due and to the cost of the
sale, and the remainder, if any, shall be paid to the State
Treasurer, by the sheriff conducting such sale, to be deposited to
the credit of the General Revenue Fund.
Status: in_force · Read it on the official government site
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