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2021 Oklahoma Statutes
Title 68. Revenue and Taxation
§68-307. Consumer bringing cigarettes from without state as retailer.
Universal Citation:
68 OK Stat § 68-307 (2021)
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This media-neutral citation is based
on the American Association of Law Libraries Universal Citation Guide and is not
necessarily the official citation.
A consumer who secures cigarettes from without the state and has same brought into the state by a common carrier or otherwise shall be held to be a retailer, and its, his or her place of business shall be deemed the point within the state at which the cigarettes are received. Such person holding himself out as consumer and purchasing cigarettes in a larger quantity than forty shall be subject to the same provisions, rules and regulations with respect to cigarettes as are by this article imposed upon retailers.
Laws 1965, c. 195, § 2.
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