2021 Oklahoma Statutes
Title 68. Revenue and Taxation
§68-414. Trucks and vehicles from which products are sold, exchanged or given away - Untaxed merchandise - Violations.
A. Each truck or vehicle wherefrom tobacco products are sold shall be considered as a place of business and required to have a wholesale license and a bond of not less than Five Hundred Dollars ($500.00).
B. Any person operating a truck or vehicle by selling, exchanging or giving away untaxed merchandise covered by this article shall be deemed guilty of violation of same and shall be penalized as hereinbefore set forth, and untaxed merchandise handled by this person as well as the vehicle used to transport the untaxed tobacco products shall be subject to confiscation by authorized agents of the Tax Commission or duly authorized peace officers.
C. After seizure or confiscation by such agent or officer, the merchandise and property shall be held until all taxes, interest and penalties due have been paid. If not paid within five (5) days after date of seizure, it shall be sold at public sale by the sheriff of the county where confiscated, after being advertised by posting of notice of such sale in five public places in the county where the sale is to occur. The proceeds of the sale shall be applied to taxes, interest and penalties due and to the cost of the sale, and the remainder, if any, shall be paid to the State Treasurer, by the sheriff conducting such sale, to be deposited to the credit of the General Revenue Fund.
Added by Laws 1965, c. 238, § 2, eff. July 1, 1965. Amended by Laws 2021, c. 385, § 17, eff. July 1, 2021; Laws 2021, c. 526, § 7, eff. July 1, 2021.
