Okla. Stat. tit. 68, § 68-335: Advertising of certain sales; good faith

a. Any retailer may advertise, offer to sell, or sell

cigarettes and tobacco products at a price made in good faith to

meet the price of a competitor who is selling the same article at

cost to him as a retailer. Any wholesaler may advertise, offer to

sell, or sell cigarettes and tobacco products at a price made in

good faith to meet the price of a competitor who is rendering the

same type of service and is selling the same article at cost to him

as a wholesaler. The price of cigarettes and tobacco products

advertised, offered for sale, or sold under the exceptions specified

in Section 9 shall not be considered the price of a competitor and

shall not be used as a basis for establishing prices below cost, nor

shall the price established at a bankrupt sale be considered the

price of a competitor within the purview of this Section.

b. In the absence of proof of the "price of a competitor",

under this Section, the "lowest cost to the retailer", or the

"lowest cost to the wholesaler", as the case may be determined by

any "cost survey", made pursuant to Section 14 of this act, may be

deemed the "price of a competitor" within the meaning of this

Section.