Okla. Stat. tit. 74, § 74-326.7: Rules – Tax Commission inspection

A. The State Fire Marshal may promulgate rules, pursuant to the

Administrative Procedures Act, necessary to effectuate the purposes

of this act.

B. The Tax Commission in the regular course of conducting

inspections of wholesale dealers, agents and retail dealers, as

authorized under Sections 301 through 325 of Title 68 of the

Oklahoma Statutes may inspect such cigarettes to determine if the

cigarettes are marked as required by Section 5 of this act. If the

cigarettes are not marked as required, the Tax Commission shall

notify the State Fire Marshal.