{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-305","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-305","heading":"Stamps required - Seizure","body":"A. Every wholesaler doing business within this state and\n\nrequired to secure a license as provided under Section 304 of this\n\ntitle shall, upon withdrawal from storage, and before making any\n\nsale or distribution of cigarettes for consumption thereof, affix or\n\ncause the same to have affixed thereto the stamp or stamps as\n\nrequired by Section 301 et seq. of this title. It shall be the duty\n\nof the wholesaler to supply the necessary stamps to cover any and\n\nall drop shipments of cigarettes billed to the retailer or consumer\n\nby the wholesaler; and the wholesaler shall be liable to the\n\nOklahoma Tax Commission to perform this service. Wholesalers may\n\napply stamps only to cigarette packages that they have received\n\ndirectly from a manufacturer or importer of cigarettes who possesses\n\na valid and current permit under Section 5712 of Title 26 of the\n\nUnited States Code.\n\nB. Every retailer who has received unstamped cigarettes from a\n\nmanufacturer or wholesaler not required to secure a license as\n\nprovided for under Section 304 of this title, or to affix stamps as\n\nrequired under subsection A of this section, shall, within seventy-\n\ntwo (72) hours, excluding Sundays and holidays, from the time such\n\ncigarettes come into the retailer's possession, and before making\n\nany sale or distribution for consumption thereof, affix stamps upon\n\nall cigarette packages in the proper denomination and amount, as\n\nrequired by Section 302 of this title.\n\nC. It shall be unlawful for any person to sell or consume\n\ncigarettes on which the tax, as levied by Section 301 et seq. of\n\nthis title, has not been paid, and which are not contained in\n\npackages to which are securely affixed the stamps evidencing payment\n\nof the tax imposed by Section 301 et seq. of this title.\n\nD. If, upon examination of invoices or from other\n\ninvestigations, the Tax Commission finds that cigarettes have been\n\nsold without stamps affixed as required by Section 301 et seq. of\n\nthis title, the Tax Commission shall have the power to require such\n\nperson to pay to the Tax Commission a sum equal to twice the amount\n\nof the tax due. If, under the same circumstances, a person is\n\nunable to furnish evidence to the Tax Commission of sufficient stamp\n\npurchases to cover unstamped cigarettes purchased, the prima facie\n\npresumption shall arise that such cigarettes were sold without\n\nproper stamps being affixed thereto.\n\nE. 1. All contraband cigarettes upon which taxes are imposed\n\nby Section 301 et seq. of this title and all cigarettes stamped,\n\nsold, offered for sale or imported into this state in violation of\n\nthe provisions of Section 305.1 of this title which shall be found\n\nin the possession, custody or control of any person, for the purpose\n\nof being consumed, sold or transported from one place to another in\n\nthis state, for the purpose of evading or violating the provisions\n\nof Section 301 et seq. of this title, or with intent to avoid\n\npayment of the tax imposed hereunder, and any automobile, truck,\n\nconveyance or other vehicle whatsoever used in the transportation of\n\nsuch cigarettes, and all paraphernalia, equipment or other tangible\n\npersonal property incident to the use of such purposes, found in the\n\nplace, building, vehicle or vehicles, where such cigarettes are\n\nfound, may be seized by any authorized agent of the Tax Commission,\n\nor any sheriff, deputy sheriff, constable or other peace officer\n\nwithin the state, without process. The same shall be, from the time\n\nof such seizure, forfeited to the State of Oklahoma, and a proper\n\nproceeding filed to maintain such seizure and prosecute the\n\nforfeiture as herein provided.\n\n2. All such cigarettes so seized shall first be listed and\n\nappraised by the officer making such seizure and turned over to the\n\nTax Commission and a receipt therefor taken. The person making such\nforfeited to the State of Oklahoma, and a proper\n\nproceeding filed to maintain such seizure and prosecute the\n\nforfeiture as herein provided.\n\n2. All such cigarettes so seized shall first be listed and\n\nappraised by the officer making such seizure and turned over to the\n\nTax Commission and a receipt therefor taken. The person making such\n\nseizure shall immediately make and file a written report thereof,\n\nshowing the name of the person making such seizure, the place where\n\nand the person from whom such property was seized, and an inventory\n\nand appraisement thereof, at the usual and ordinary retail price of\n\nsuch articles received, to the Tax Commission, and the Attorney\n\nGeneral, in the case of cigarettes stamped, sold, offered for sale\n\nor imported into this state in violation of the provisions of\n\nSection 305.1 of this title. Within sixty (60) days of seizure, the\n\nperson from whom the property was seized may file a request for\n\nhearing with the Tax Commission or the Attorney General to show why\n\nthe seized property should not be forfeited and destroyed. If a\n\nhearing is requested, the owner of the cigarettes shall be given at\n\nleast ten (10) days' notice of the hearing. If no request for\n\nhearing is filed within the time provided, the property seized will\n\nbe forfeited and destroyed.\n\n3. Any and all such vehicles and property so seized shall first\n\nbe listed and appraised by the officer making such seizure and\n\nturned over to the county sheriff of the county in which the seizure\n\nis made and a receipt therefor taken. The person making such\n\nseizure shall immediately make and file a written report thereof,\n\nshowing the name of the person making such seizure, the place where\n\nand the person from whom such property was seized, and an inventory\n\nand appraisement thereof, at the usual and ordinary retail price of\n\nsuch articles received, to the Tax Commission. The district\n\nattorney of the county in which the seizures are made shall, at the\n\nrequest of the Tax Commission or Attorney General, file in the\n\ndistrict court forfeiture proceedings in the name of the State of\n\nOklahoma, as plaintiff, and in the name of the owner or person in\n\npossession, as defendant, if known, and if unknown in the name of\n\nthe property seized. The clerk of the court shall issue summons to\n\nthe owner or person in whose possession such property was found,\n\ndirecting the owner or person to answer within ten (10) days. If\n\nthe property is declared forfeited and ordered sold, notice of the\n\nsale shall be posted in five public places in the county not less\n\nthan ten (10) days before the date of sale. The proceeds of the\n\nsale shall be deposited with the clerk of the court, who shall after\n\ndeducting costs, including the costs of sale, pay the balance to the\n\nTax Commission as cigarette tax collected, or in the case of\n\nvehicles and property seized in connection with cigarettes seized as\n\nbeing in violation of the provisions of Section 305.1 of this title,\n\nto the Attorney General. The Attorney General shall remit the\n\namount of cigarette tax, if any be due, including all penalties and\n\ninterest due, to the Tax Commission as cigarette tax collected and\n\nshall deposit the remainder to the revolving fund created in Section\n\n305.2 of this title.\n\n4. The seizure of cigarettes shall not relieve the person from\n\nwhom such cigarettes were seized from any prosecution or the payment\n\nof any penalties provided for under Section 301 et seq. of this\n\ntitle.\n\n5. The forfeiture provisions of Section 301 et seq. of this\n\ntitle shall only apply to persons having possession of or\n\ntransporting cigarettes with intent to barter, sell or give away the\n\nsame; provided, that such possession of cigarettes in any quantity\n\nof five or more cartons of ten packages each shall be prima facie\n\nevidence of intent to barter, sell or give away such cigarettes in\ntitle.\n\n5. The forfeiture provisions of Section 301 et seq. of this\n\ntitle shall only apply to persons having possession of or\n\ntransporting cigarettes with intent to barter, sell or give away the\n\nsame; provided, that such possession of cigarettes in any quantity\n\nof five or more cartons of ten packages each shall be prima facie\n\nevidence of intent to barter, sell or give away such cigarettes in\n\nviolation of the provisions of Section 301 et seq. of this title.\n\nF. Any person, including distributing agents, wholesalers,\n\ncarriers, retailers and consumers, having possession of unstamped\n\ncigarettes in this state shall be liable for the tax on such\n\ncigarettes in case the same are lost, stolen or unaccounted for, in\n\ntransit, storage or otherwise, and in such event a presumption shall\n\nexist for the purposes of taxation, that such cigarettes were used\n\nand consumed in Oklahoma.","path":["OK Code","Title 68"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os68.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"e29b2129c9243b177a4de4c0c91d899ae98fa5516587bf5f1bed76e15def5581","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-304","next":"us-ok/okla.-stat.-tit.-68-68-305.1"},"notice":"GroundRules: Original legal text. Not legal advice."}