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2021 Oklahoma Statutes
Title 68. Revenue and Taxation
§68-350.1. Cigarettes not purchased for sale at tribally owned or licensed store - Liability for additional tax due - Wholesaler.
Universal Citation: 68 OK Stat § 68-350.1 (2021)
If a wholesaler timely accepts documentation as prescribed by the Oklahoma Tax Commission from a person claiming that the cigarettes will be sold at a tribally owned or licensed store, the wholesaler shall be relieved of any liability for any additional tax due or required to be collected should it later be determined that the cigarettes were not purchased for sale at a tribally owned or licensed store.
Added by Laws 1993, c. 146, § 13. Amended by Laws 2009, c. 434, § 10, eff. Jan. 1, 2010.
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