Oklahoma § 68-350.1 Cigarettes not purchased for sale at tribally owned or

Oklahoma Statutes

§ 68-350.1 — Cigarettes not purchased for sale at tribally owned or

Oklahoma § 68-350.1

Title 68Revenue And Taxation

This text of Oklahoma § 68-350.1 (Cigarettes not purchased for sale at tribally owned or) 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, § 68-350.1 (2026).

Text

licensed store - Liability for additional tax due - Wholesaler. If a wholesaler timely accepts documentation as prescribed by the Oklahoma Tax Commission from a person claiming that the cigarettes will be sold at a tribally owned or licensed store, the wholesaler shall be relieved of any liability for any additional tax due or required to be collected should it later be determined that the cigarettes were not purchased for sale at a tribally owned or licensed store.

Free access — add to your briefcase to read the full text and ask questions with AI

licensed store - Liability for additional tax due - Wholesaler. If a wholesaler timely accepts documentation as prescribed by the Oklahoma Tax Commission from a person claiming that the cigarettes will be sold at a tribally owned or licensed store, the wholesaler shall be relieved of any liability for any additional tax due or required to be collected should it later be determined that the cigarettes were not purchased for sale at a tribally owned or licensed store.