Oklahoma § 68-427 Persons who may sell tobacco products to tribally owned or

Oklahoma Statutes

§ 68-427 — Persons who may sell tobacco products to tribally owned or

Oklahoma § 68-427

Title 68Revenue And Taxation

This text of Oklahoma § 68-427 (Persons who may sell tobacco products to 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, § 68-427 (2026).

Text

licensed stores - Collecting, reporting and remitting tax. Every wholesaler doing business within this state and required to secure a license as provided in Section 415 of this title may sell tobacco products to tribally owned or licensed stores in this state. It shall be the duty of the wholesaler to collect, report and remit the tax imposed by Section 349.1 of this title on the tobacco products inventory which are tax-free pursuant to Section 349.1 of this title sold to a tribally owned or licensed store.

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licensed stores - Collecting, reporting and remitting tax. Every wholesaler doing business within this state and required to secure a license as provided in Section 415 of this title may sell tobacco products to tribally owned or licensed stores in this state. It shall be the duty of the wholesaler to collect, report and remit the tax imposed by Section 349.1 of this title on the tobacco products inventory which are tax-free pursuant to Section 349.1 of this title sold to a tribally owned or licensed store.