Oklahoma Code § 68-425

Title 68. Revenue And Taxation: Definitions
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As used in Sections 425 through 429 of this title:
1.  "Tribally owned or licensed store" means a store or place of
business which is owned and operated by a federally recognized
Indian tribe or nation, other than a federally recognized Indian
tribe or nation which has entered into a compact with the State of
Oklahoma pursuant to the provisions of subsection C of Section 346
of this title during the period that such compact is effective, on
Indian country within the territorial jurisdiction of that tribe or
nation or which is duly licensed by such tribe or nation pursuant to
tribal laws or ordinances to conduct business located on Indian
country within the territorial jurisdiction of that tribe or nation;
2.  "Federally recognized Indian tribe or nation" means an
Indian tribal entity which is recognized by the United States Bureau
of Indian Affairs as having a special relationship with the United
States;
3.  "Indian country" means:
a. land held in trust by the United States of America for
the benefit of a federally recognized Indian tribe or
nation,
b. all land within the limits of any Indian reservation
under the jurisdiction of the United States
Government, notwithstanding the issuance of any
patent, and including rights-of-way running through
the reservation,
c. all dependent Indian communities within the borders of
the United States whether within the original or

subsequently acquired territory thereof, and whether
within or without the limits of a state, and
d. all Indian allotments, the Indian titles to which have
not been extinguished, including individual allotments
held in trust by the United States or allotments owned
in fee by individual Indians subject to federal law
restrictions regarding disposition of said allotments
and including rights-of-way running through the same;
4.  "Member of the tribe" or "tribal member" means a person who
is duly enrolled within the membership of the federally recognized
Indian tribe or nation which owns or licenses the store;
5.  "Nonmember of the tribe or nation" or "nontribal member"
means, with respect to a particular Indian tribe or nation, any
person who is not a duly enrolled member of that tribe or nation,
and shall include any person who is a member of another Indian tribe
or nation but not a member of that tribe or nation;
6.  "Untaxed tobacco products" means packages of tobacco
products upon which taxes required by state law have not been paid
and includes tobacco products upon which the incorrect rate of tax
applicable to the retail establishment at which the tobacco product
is sold has been paid, regardless of the identity of the
establishment which the tobacco product has been sold, shipped,
consigned or delivered;
7.  "Contraband tobacco products" means untaxed tobacco products
for which taxes are required to be paid pursuant to the provisions
of Sections 425 through 428 of this title or Section 401 et seq. of
this title and which are in the possession, custody or control of
any person, for the purpose of being consumed, sold, offered for
sale or consumption or transported to any person in this state other
than a wholesaler licensed under Section 415 of this title;
provided, contraband tobacco products shall not include untaxed
tobacco products sold to veterans' hospitals, to state-operated
domiciliary homes for veterans or to the United States for sale or
distribution by said entities in accordance with Sections 419
through 421 of this title;
8.  "Taxed tobacco products" means packages of tobacco products
upon which taxes required by law have been paid;
9.  "Commission" means the Oklahoma Tax Commission; and
10.  "Person" shall include any individual, company,
partnership, joint venture, joint agreement, association (mutual or
otherwise), corporation, trust, estate, business trust receiver or
trustee appointed by any state or federal court, syndicates or any
combination acting as a unit, in the plural or singular number.

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