Oklahoma Code § 68-1013a

Title 68. Revenue And Taxation: Seller and purchaser to secure and retain invoice
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copies.
A copy of the invoice required to be made by transporters under
Section 1013(2) shall be demanded, and retained as therein provided,
by every seller and purchaser of the products on which such invoice
is required.  Failure of any such seller or purchaser to secure and
retain such invoice copy shall constitute a misdemeanor as provided
in Section 1017 of this Article.

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