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Oklahoma · Snapshot open-us-law v2026.08, retrieved 2026-09-14

Okla. Stat. tit. 74, § 74-326.2: Definitions

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Where this section sits in the code
  1. OK Code
  2. Title 74

As used in the Fire Safety Standard and Firefighter Protection

Act:

1. “Agent” means any person authorized by the Tax Commission to

purchase and affix stamps on packages of cigarettes;

2. “Cigarette” means any roll for smoking, whether made wholly

or in part of tobacco or any other substance, irrespective of size

or shape, and whether or not such tobacco or substance is flavored,

adulterated or mixed with any other ingredient, if the wrapper is in

greater part made of any material except tobacco;

3. “Manufacturer” means:

a. any entity which manufactures or otherwise produces

cigarettes or causes cigarettes to be manufactured or

produced anywhere that such manufacturer intends to be

sold in this state, including cigarettes intended to

be sold in the United States through an importer, or

b. the first purchaser anywhere that intends to resell in

the United States cigarettes manufactured anywhere

that the original manufacturer or maker does not

intend to be sold in the United States, or

c. any entity that becomes a successor of an entity

described in subparagraph a or b of this paragraph;

4. “Quality control and quality assurance program” means the

laboratory procedures implemented to ensure that operator bias,

systematic and nonsystematic methodological errors, and equipment-

related problems do not affect the results of the testing. Such a

program ensures that the testing repeatability remains within the

required repeatability values stated in paragraph 6 of subsection B

of Section 3 of this act for all test trials used to certify

cigarettes in accordance with this act;

5. “Repeatability” means the range of values within which the

repeat results of cigarette test trials from a single laboratory

will fall ninety-five percent (95%) of the time;

6. “Retail dealer” means any person, other than a manufacturer

or wholesale dealer, engaged in selling cigarettes;

7. “Sale” means any transfer of title or possession or both,

exchange or barter, conditional or otherwise, in any manner or by

any means whatever or any agreement therefor. In addition to cash

and credit sales, the giving of cigarettes as samples, prizes or

gifts, and the exchanging of cigarettes for any consideration other

than money, are considered sales;

8. “Sell” means to sell, or to offer or agree to do the same;

9. “Tax Commission” means the Oklahoma Tax Commission; and

10. “Wholesale dealer” means any person other than a

manufacturer who sells cigarettes to retail dealers or other persons

for purposes of resale, and any person who owns, operates or

maintains one or more cigarette vending machines in, at or upon

premises owned or occupied by any other person.

Collected 2026-09-14T18:32:36Z. Source file · JSON

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