Okla. Stat. tit. 68, § 68-420.1: Maintenance of copies of invoices or equivalent

documentation.

A. Each wholesaler of tobacco products, as defined in Section

400 of this title, shall maintain copies of invoices or equivalent

documentation for each of its facilities for every transaction in

which the wholesaler is the seller, purchaser, consignor, consignee

or recipient of tobacco products. The invoices or documentation

shall contain the wholesaler’s tobacco license number and the

retailer’s tobacco license number if the sale is to a retailer and

the quantity by brand style of the tobacco products involved in the

transaction. Each wholesaler shall maintain the documents required

by this subsection for a period of three (3) years.

B. Each retailer of tobacco products, as defined in Section 400

of this title, shall maintain copies of invoices or equivalent

documentation for every transaction in which the retailer receives

or purchases tobacco products at each of its facilities. The

invoices or documentation shall show the name, address and tobacco

license number of the wholesaler from whom, or the address of

another facility of the same retailer from which, the tobacco

products were received, the quantity of each brand style received in

such transaction, the date the tobacco products were received and

the retail cigarette license number or sales tax license number.

Each retailer shall maintain the documents required by this

subsection for a period of one (1) year.