Okla. Stat. tit. 68, § 68-350.1: Cigarettes not purchased for sale at tribally owned or

licensed store - Liability for additional tax due - Wholesaler.

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.