Oklahoma Code § 68-324

Title 68. Revenue And Taxation: Compliance with law
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All manufacturers, wholesalers, jobbers, retailers or other
persons selling or distributing such cigarettes are hereby required
to comply with the provisions of the three preceding sections, and
the rules and regulations of the Oklahoma Tax Commission as to such
sales or distributions, and failure or refusal to so comply shall
constitute grounds for revocation of any license issued to such
manufacturer, wholesaler, jobber, retailer or other person, by the
Oklahoma Tax Commission.

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