2021 Oklahoma Statutes
Title 68. Revenue and Taxation
§68-317.1. Delivery sale to underage individual.
A. No person shall make a delivery sale of cigarettes to any individual who is under the legal minimum purchase age in this state.
B. Each person taking a delivery sale order shall comply with:
1. The age verification requirements set forth in Section 7 of this act;
2. The disclosure requirements set forth in Section 8 of this act;
3. The shipping requirements set forth in Section 9 of this act;
4. The registration and reporting requirements set forth in Section 10 of this act;
5. The tax collection requirements set forth in Section 11 of this act; and
6. All other laws of Oklahoma generally applicable to sales of cigarettes that occur entirely within Oklahoma, including, but not limited to, those laws imposing:
- a.excise taxes,
- b.sales taxes,
- c.licensing and tax-stamping requirements, and
- d.escrow or other payment obligations.
Added by Laws 2003, c. 475, § 6, eff. Nov. 1, 2003.
