Oklahoma Code § 74-326.7

Title 74. State Government: Rules – Tax Commission inspection
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A.  The State Fire Marshal may promulgate rules, pursuant to the
Administrative Procedures Act, necessary to effectuate the purposes
of this act.
B.  The Tax Commission in the regular course of conducting
inspections of wholesale dealers, agents and retail dealers, as
authorized under Sections 301 through 325 of Title 68 of the
Oklahoma Statutes may inspect such cigarettes to determine if the
cigarettes are marked as required by Section 5 of this act.  If the
cigarettes are not marked as required, the Tax Commission shall
notify the State Fire Marshal.

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