Oklahoma Code § 68-350.1

Title 68. Revenue And Taxation: Cigarettes not purchased for sale at tribally owned or
Open in Lexace · Ask the AI about this section
licensed store - Liability for additional tax due - Wholesaler.
If a wholesaler timely accepts documentation as prescribed by
the Oklahoma Tax Commission from a person claiming that the
cigarettes will be sold at a tribally owned or licensed store, the
wholesaler shall be relieved of any liability for any additional tax
due or required to be collected should it later be determined that
the cigarettes were not purchased for sale at a tribally owned or
licensed store.

‹ 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.