Okla. Stat. tit. 68, § 68-420.1
This is the official text of Okla. Stat. tit. 68, § 68-420.1, 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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Maintenance of copies of invoices or equivalent
Official statutory text
documentation.
Oklahoma Statutes - Title 68. Revenue and Taxation Page 244
A. Each wholesaler of tobacco products, as defined in Section
400 of this title, shall maintain copies of invoices or equivalent
documentation for each of its facilities for every transaction in
which the wholesaler is the seller, purchaser, consignor, consignee
or recipient of tobacco products. The invoices or documentation
shall contain the wholesaler’s tobacco license number and the
retailer’s tobacco license number if the sale is to a retailer and
the quantity by brand style of the tobacco products involved in the
transaction. Each wholesaler shall maintain the documents required
by this subsection for a period of three (3) years.
B. Each retailer of tobacco products, as defined in Section 400
of this title, shall maintain copies of invoices or equivalent
documentation for every transaction in which the retailer receives
or purchases tobacco products at each of its facilities. The
invoices or documentation shall show the name, address and tobacco
license number of the wholesaler from whom, or the address of
another facility of the same retailer from which, the tobacco
products were received, the quantity of each brand style received in
such transaction, the date the tobacco products were received and
the retail cigarette license number or sales tax license number.
Each retailer shall maintain the documents required by this
subsection for a period of one (1) year.
Oklahoma Statutes - Title 68. Revenue and Taxation Page 244
A. Each wholesaler of tobacco products, as defined in Section
400 of this title, shall maintain copies of invoices or equivalent
documentation for each of its facilities for every transaction in
which the wholesaler is the seller, purchaser, consignor, consignee
or recipient of tobacco products. The invoices or documentation
shall contain the wholesaler’s tobacco license number and the
retailer’s tobacco license number if the sale is to a retailer and
the quantity by brand style of the tobacco products involved in the
transaction. Each wholesaler shall maintain the documents required
by this subsection for a period of three (3) years.
B. Each retailer of tobacco products, as defined in Section 400
of this title, shall maintain copies of invoices or equivalent
documentation for every transaction in which the retailer receives
or purchases tobacco products at each of its facilities. The
invoices or documentation shall show the name, address and tobacco
license number of the wholesaler from whom, or the address of
another facility of the same retailer from which, the tobacco
products were received, the quantity of each brand style received in
such transaction, the date the tobacco products were received and
the retail cigarette license number or sales tax license number.
Each retailer shall maintain the documents required by this
subsection for a period of one (1) year.
Status: in_force · Read it on the official government site
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