Oklahoma § 74-326.7 Rules – Tax Commission inspection.

Oklahoma Statutes

§ 74-326.7 — Rules – Tax Commission inspection.

Oklahoma § 74-326.7

Title 74State Government

This text of Oklahoma § 74-326.7 (Rules – Tax Commission inspection.) 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. 74, § 74-326.7 (2026).

Text

A.The State Fire Marshal may promulgate rules, pursuant to the Administrative Procedures Act, necessary to effectuate the purposes of this act.

B.The Tax Commission in the regular course of conducting inspections of wholesale dealers, agents and retail dealers, as authorized under Sections 301 through 325 of Title 68 of the Oklahoma Statutes may inspect such cigarettes to determine if the cigarettes are marked as required by Section 5 of this act. If the cigarettes are not marked as required, the Tax Commission shall notify the State Fire Marshal.

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A. The State Fire Marshal may promulgate rules, pursuant to the Administrative Procedures Act, necessary to effectuate the purposes of this act. B. The Tax Commission in the regular course of conducting inspections of wholesale dealers, agents and retail dealers, as authorized under Sections 301 through 325 of Title 68 of the Oklahoma Statutes may inspect such cigarettes to determine if the cigarettes are marked as required by Section 5 of this act. If the cigarettes are not marked as required, the Tax Commission shall notify the State Fire Marshal.