Oklahoma Code § 74-326.2

Title 74. State Government: Definitions
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As used in the Fire Safety Standard and Firefighter Protection
Act:
1.  “Agent” means any person authorized by the Tax Commission to
purchase and affix stamps on packages of cigarettes;
2.  “Cigarette” means any roll for smoking, whether made wholly
or in part of tobacco or any other substance, irrespective of size
or shape, and whether or not such tobacco or substance is flavored,
adulterated or mixed with any other ingredient, if the wrapper is in
greater part made of any material except tobacco;

3.  “Manufacturer” means:
a. any entity which manufactures or otherwise produces
cigarettes or causes cigarettes to be manufactured or
produced anywhere that such manufacturer intends to be
sold in this state, including cigarettes intended to
be sold in the United States through an importer, or
b. the first purchaser anywhere that intends to resell in
the United States cigarettes manufactured anywhere
that the original manufacturer or maker does not
intend to be sold in the United States, or
c. any entity that becomes a successor of an entity
described in subparagraph a or b of this paragraph;
4.  “Quality control and quality assurance program” means the
laboratory procedures implemented to ensure that operator bias,
systematic and nonsystematic methodological errors, and equipment-
related problems do not affect the results of the testing.  Such a
program ensures that the testing repeatability remains within the
required repeatability values stated in paragraph 6 of subsection B
of Section 3 of this act for all test trials used to certify
cigarettes in accordance with this act;
5.  “Repeatability” means the range of values within which the
repeat results of cigarette test trials from a single laboratory
will fall ninety-five percent (95%) of the time;
6.  “Retail dealer” means any person, other than a manufacturer
or wholesale dealer, engaged in selling cigarettes;
7.  “Sale” means any transfer of title or possession or both,
exchange or barter, conditional or otherwise, in any manner or by
any means whatever or any agreement therefor.  In addition to cash
and credit sales, the giving of cigarettes as samples, prizes or
gifts, and the exchanging of cigarettes for any consideration other
than money, are considered sales;
8.  “Sell” means to sell, or to offer or agree to do the same;
9.  “Tax Commission” means the Oklahoma Tax Commission; and
10.  “Wholesale dealer” means any person other than a
manufacturer who sells cigarettes to retail dealers or other persons
for purposes of resale, and any person who owns, operates or
maintains one or more cigarette vending machines in, at or upon
premises owned or occupied by any other person.

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