Oklahoma Statutes
§ 68-323 — Restricted to sale or distribution to inmates - Possession
Oklahoma § 68-323
JurisdictionOklahoma
Title 68Revenue And Taxation
This text of Oklahoma § 68-323 (Restricted to sale or distribution to inmates - Possession) is published on Counsel Stack Legal Research, covering Oklahoma primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Okla. Stat. tit. 68, § 68-323 (2026).
Text
by others. The sale of such exempted cigarettes shall be restricted to sales or distribution to patients or inmates of veterans hospitals and residents of state operated domiciliary homes for veterans, as shown by the records thereof, for their own personal use and consumption. Possession of twenty (20) or more of such exempted cigarettes by persons other than such inmates, patients or residents shall be deemed prima facie evidence of intention to evade payment of the stamp excise tax levied thereon, and shall be punishable as is provided by Section 305 of this Code.
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Legislative History
Added by Laws 1965, c. 195, § 2, emerg. eff. June 10, 1965.
Nearby Sections
15
§ 68-1001.2
Definitions.§ 68-1001.3
Repealed§ 68-1001.3a
Economically at-risk oil or gas lease - Tax§ 68-1004a
RepealedCite This Page — Counsel Stack
Bluebook (online)
Oklahoma § 68-323, Counsel Stack Legal Research, https://law.counselstack.com/statute/ok/68/68-323.