Oklahoma Code § 68-351

Title 68. Revenue And Taxation: Seizure and forfeiture of unstamped cigarettes - Authority
Open in Lexace · Ask the AI about this section
of peace officers - Cooperation with Tax Commission.
A.  All unstamped cigarettes sold or shipped to tribally owned
or licensed stores in this state by wholesalers, jobbers or
warehousemen not licensed by this state pursuant to the provisions
of Section 304 of Title 68 of the Oklahoma Statutes for the purpose
of selling or consuming unstamped cigarettes in this state in
violation of this act shall be subject to seizure of the shipments
and forfeiture of the inventory pursuant to the provisions of
Section 305 of Title 68 of the Oklahoma Statutes.
B.  Any peace officer of this state, including but not limited
to officers of the Department of Public Safety or the Oklahoma State
Bureau of Investigation, any sheriff, any salaried deputy sheriff or
any municipal police officer is authorized to stop any vehicle upon
any road or highway of this state in order to inspect the bill of
lading or to take such action as may be necessary to determine if
unstamped cigarettes are being sold or shipped in violation of the
provisions of this section.  Such officers shall also have the duty
to cooperate with the Oklahoma Tax Commission to enforce the
provisions of this act.

‹ 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.