Okla. Stat. tit. 68, § 68-428
This is the official text of Okla. Stat. tit. 68, § 68-428, 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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Seizure and forfeiture of untaxed tobacco products -
Official statutory text
Authority of peace officers - Cooperation with Tax Commission.
Oklahoma Statutes - Title 68. Revenue and Taxation Page 248
A. All untaxed tobacco products sold or shipped to tribally
owned or licensed stores in this state by wholesalers not licensed
by this state pursuant to the provisions of Section 415 of this
title for the purpose of selling or consuming untaxed tobacco
products in this state in violation of Section 349 or 401 et seq. of
this title shall be subject to seizure of the shipments and
forfeiture of the inventory pursuant to the provisions of Section
417 of this title.
B. Any peace officer of this state, including, but not limited
to, officers of the Department of Public Safety or the Oklahoma
State Bureau of Investigation, any sheriff, any salaried deputy
sheriff or any municipal police officer is authorized to stop any
vehicle upon any road or highway of this state in order to inspect
the bill of lading or to take such action as may be necessary to
determine if untaxed tobacco products are being sold or shipped in
violation of the provisions of this section. Such officers shall
also have the duty to cooperate with the Oklahoma Tax Commission to
enforce the provisions of this act.
Oklahoma Statutes - Title 68. Revenue and Taxation Page 248
A. All untaxed tobacco products sold or shipped to tribally
owned or licensed stores in this state by wholesalers not licensed
by this state pursuant to the provisions of Section 415 of this
title for the purpose of selling or consuming untaxed tobacco
products in this state in violation of Section 349 or 401 et seq. of
this title shall be subject to seizure of the shipments and
forfeiture of the inventory pursuant to the provisions of Section
417 of this title.
B. Any peace officer of this state, including, but not limited
to, officers of the Department of Public Safety or the Oklahoma
State Bureau of Investigation, any sheriff, any salaried deputy
sheriff or any municipal police officer is authorized to stop any
vehicle upon any road or highway of this state in order to inspect
the bill of lading or to take such action as may be necessary to
determine if untaxed tobacco products are being sold or shipped in
violation of the provisions of this section. Such officers shall
also have the duty to cooperate with the Oklahoma Tax Commission to
enforce the provisions of this act.
Status: in_force · Read it on the official government site
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