Okla. Stat. tit. 68, § 68-425

As used in Sections 425 through 429 of this title:

1. "Tribally owned or licensed store" means a store or place of

business which is owned and operated by a federally recognized

Indian tribe or nation, other than a federally recognized Indian

tribe or nation which has entered into a compact with the State of

Oklahoma pursuant to the provisions of subsection C of Section 346

of this title during the period that such compact is effective, on

Indian country within the territorial jurisdiction of that tribe or

nation or which is duly licensed by such tribe or nation pursuant to

tribal laws or ordinances to conduct business located on Indian

country within the territorial jurisdiction of that tribe or nation;

2. "Federally recognized Indian tribe or nation" means an

Indian tribal entity which is recognized by the United States Bureau

of Indian Affairs as having a special relationship with the United

States;

3. "Indian country" means:

a. land held in trust by the United States of America for

the benefit of a federally recognized Indian tribe or

nation,

b. all land within the limits of any Indian reservation

under the jurisdiction of the United States

Government, notwithstanding the issuance of any

patent, and including rights-of-way running through

the reservation,

c. all dependent Indian communities within the borders of

the United States whether within the original or

Oklahoma Statutes - Title 68. Revenue and Taxation Page 246

subsequently acquired territory thereof, and whether

within or without the limits of a state, and

d. all Indian allotments, the Indian titles to which have

not been extinguished, including individual allotments

held in trust by the United States or allotments owned

in fee by individual Indians subject to federal law

restrictions regarding disposition of said allotments

and including rights-of-way running through the same;

4. "Member of the tribe" or "tribal member" means a person who

is duly enrolled within the membership of the federally recognized

Indian tribe or nation which owns or licenses the store;

5. "Nonmember of the tribe or nation" or "nontribal member"

means, with respect to a particular Indian tribe or nation, any

person who is not a duly enrolled member of that tribe or nation,

and shall include any person who is a member of another Indian tribe

or nation but not a member of that tribe or nation;

6. "Untaxed tobacco products" means packages of tobacco

products upon which taxes required by state law have not been paid

and includes tobacco products upon which the incorrect rate of tax

applicable to the retail establishment at which the tobacco product

is sold has been paid, regardless of the identity of the

establishment which the tobacco product has been sold, shipped,

consigned or delivered;

7. "Contraband tobacco products" means untaxed tobacco products

for which taxes are required to be paid pursuant to the provisions

of Sections 425 through 428 of this title or Section 401 et seq. of

this title and which are in the possession, custody or control of

any person, for the purpose of being consumed, sold, offered for

sale or consumption or transported to any person in this state other

than a wholesaler licensed under Section 415 of this title;

provided, contraband tobacco products shall not include untaxed

tobacco products sold to veterans' hospitals, to state-operated

domiciliary homes for veterans or to the United States for sale or

distribution by said entities in accordance with Sections 419

through 421 of this title;

8. "Taxed tobacco products" means packages of tobacco products

upon which taxes required by law have been paid;

9. "Commission" means the Oklahoma Tax Commission; and

10. "Person" shall include any individual, company,

partnership, joint venture, joint agreement, association (mutual or

otherwise), corporation, trust, estate, business trust receiver or
Sections 419

through 421 of this title;

8. "Taxed tobacco products" means packages of tobacco products

upon which taxes required by law have been paid;

9. "Commission" means the Oklahoma Tax Commission; and

10. "Person" shall include any individual, company,

partnership, joint venture, joint agreement, association (mutual or

otherwise), corporation, trust, estate, business trust receiver or

trustee appointed by any state or federal court, syndicates or any

combination acting as a unit, in the plural or singular number.