Oklahoma Code § 68-307

Title 68. Revenue And Taxation: Consumer bringing cigarettes from without state as
Open in Lexace · Ask the AI about this section
retailer.
A consumer who secures cigarettes from without the state and has
same brought into the state by a common carrier or otherwise shall
be held to be a retailer, and its, his or her place of business

shall be deemed the point within the state at which the cigarettes
are received.  Such person holding himself out as consumer and
purchasing cigarettes in a larger quantity than forty shall be
subject to the same provisions, rules and regulations with respect
to cigarettes as are by this article imposed upon retailers.

‹ Prev All Oklahoma sections Next ›


Lexace provides legal information, not legal advice, and no attorney–client relationship is created. Statute text is provided for general information and may not reflect the most recent amendments; verify against the official state code.