Oklahoma Statutes
§ 68-345 — Licenses required.
Oklahoma·Title 68 Revenue And Taxation
After the effective date of this act, no person shall engage in or conduct the business of purchasing for resale or selling cigarettes without having first obtained the appropriate license for that purpose. All such licenses shall be issued by the Commission which shall make rules and regulations respecting applications therefor and issuance thereof. A wholesaler or retailer who sells or intends to sell cigarettes at one, two or more places of business shall be required to obtain a separate license for each place of business. Any person licensed only as a wholesaler shall not operate as a retailer unless the appropriate license therefor is first secured, and any person licensed only as a retailer shall not operate as a wholesaler unless the appropriate license therefor is first secured.
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Legislative History
Laws 1981, c. 211, § 5, emerg. eff. June 1, 1981.
Nearby Sections
15
§ 68-1001.2
Definitions.§ 68-1001.3
Repealed§ 68-1001.3a
Economically at-risk oil or gas lease - Tax§ 68-1004a
Repealed