Oklahoma Code § 68-331

Title 68. Revenue And Taxation: Sales by a wholesaler to a sub-jobber
Open in Lexace · Ask the AI about this section
When a wholesaler sells cigarettes and/or tobacco products to a
sub-jobber, the former shall use the basic cost of cigarettes and/or
tobacco products (which is the factory list, less all discounts
except customary discounts for cash, plus the full face value of any
stamps which may be required by any cigarette tax act of this State
now in effect or hereafter enacted) in making such sales.  The sub-
jobber, upon resale to a retailer, shall be subject to the
provisions of Section 4 of this act.
Added by Laws 1949, p. 109, § 6, emerg. eff. May 31, 1949.
Renumbered from Title 15, § 599.6 by Laws 1981, c. 211, § 7, emerg.
eff. June 1, 1981.

‹ 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.