Oklahoma § 68-403 Payment of tax by wholesalers.

Oklahoma Statutes

§ 68-403 — Payment of tax by wholesalers.

Oklahoma § 68-403

Title 68Revenue And Taxation

This text of Oklahoma § 68-403 (Payment of tax by wholesalers.) 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, § 68-403 (2026).

Text

A.The excise taxes levied by this article shall be paid by the wholesaler liable for payment of the tax. Provided, that the Tax Commission may, in its discretion, where it is practical and reasonable for the enforcement of the collection of taxes provided hereunder, promulgate such rules as to permit cigars, stogies, cheroots and tobacco products to remain untaxed in the hands of the wholesalers until the original case or crate is broken, unpacked or sold.

B.It is the intent and purpose of this section to require all wholesalers to pay applicable tax provided for in this article upon the sale, use, exchange or possession of taxable commodities.

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A. The excise taxes levied by this article shall be paid by the wholesaler liable for payment of the tax. Provided, that the Tax Commission may, in its discretion, where it is practical and reasonable for the enforcement of the collection of taxes provided hereunder, promulgate such rules as to permit cigars, stogies, cheroots and tobacco products to remain untaxed in the hands of the wholesalers until the original case or crate is broken, unpacked or sold. B. It is the intent and purpose of this section to require all wholesalers to pay applicable tax provided for in this article upon the sale, use, exchange or possession of taxable commodities.