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2025 Oklahoma Statutes
Title 68. Revenue and Taxation
§68-306. Sale, when tax not paid or stamps not affixed.
Universal Citation:
68 OK Stat § 306 (2025)
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It shall be unlawful for any person to sell, or display for sale, or have in his possession for consumption in this state, cigarettes on which the tax levied by this article has not been paid, and which are not contained in packages to which are securely affixed the stamps evidencing payment of the tax. Any cigarettes so held shall be subject to seizure and sale as provided by law for sale of property under execution, and the proceeds derived from the sale thereof shall be paid to the State Treasurer and placed in the State General Revenue Fund.
Laws 1965, c. 195, § 2.
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