Okla. Stat. tit. 68, § 68-50002
This is the official text of Okla. Stat. tit. 68, § 68-50002, 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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Lost cigarette and tobacco stamps - Refunds
Official statutory text
The Oklahoma Tax Commission is hereby authorized to refund a
wholesaler and/or jobber for cigarette or tobacco tax stamps which
have not been received after a period of ninety (90) days has
expired from the date of mailing such stamps; provided that before
any refund is made, (a) an affidavit shall have been filed by the
wholesaler and/or jobber with the Oklahoma Tax Commission setting
forth the facts, (b) the Oklahoma Tax Commission has made an
investigation, and (c) an audit has been made to determine the loss.
Payment of any such refund shall be made from current collections
from such stamps and an appropriation of so much of said funds as is
necessary for such purpose is hereby made.
Oklahoma Statutes - Title 68. Revenue and Taxation Page 1544
wholesaler and/or jobber for cigarette or tobacco tax stamps which
have not been received after a period of ninety (90) days has
expired from the date of mailing such stamps; provided that before
any refund is made, (a) an affidavit shall have been filed by the
wholesaler and/or jobber with the Oklahoma Tax Commission setting
forth the facts, (b) the Oklahoma Tax Commission has made an
investigation, and (c) an audit has been made to determine the loss.
Payment of any such refund shall be made from current collections
from such stamps and an appropriation of so much of said funds as is
necessary for such purpose is hereby made.
Oklahoma Statutes - Title 68. Revenue and Taxation Page 1544
Status: in_force · Read it on the official government site
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