Oklahoma Statutes

§ 68-313 — Wholesale and retail stocks to be kept separate.

Oklahoma·Title 68 Revenue And Taxation
(a)Any person holding under this article a wholesale and retail license, and whose wholesale and retail business is conducted within the same building, or a building adjoining thereto, shall keep separate the wholesale and retail stocks of cigarettes.
(b)Every wholesaler or jobber who maintains a retail business at his place of business shall keep a record of the wholesale operations the same as for the retail operations, and keep such records, including invoices, separate and apart for the inspection of such wholesale and retail business by the Commission, said records to show the amount of stamps purchased, if any, and all purchases from whatever source, and all sales, whether to himself as a retailer, from himself as a wholesaler, or to another than himself as a retailer. All invoices

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Legislative History

Laws 1965, c. 195, § 2.

Nearby Sections

15
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