{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-309","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-309","heading":"Carriers transporting cigarettes","body":"A. The right of a carrier in this state to carry unstamped\n\ncigarettes, as defined in this article, shall not be affected by\n\nthis article; provided that carriers delivering unstamped cigarettes\n\nto any person in this state for the purpose of selling or consuming\n\nunstamped cigarettes in this state in violation of Section 301 et\n\nseq. of this title or this act shall be subject to seizure of the\n\nshipments and forfeiture of the inventory pursuant to the provisions\n\nof Section 305 of this title. Should any carrier sell cigarettes to\n\nits passengers while being carried in this state, the sale shall be\n\nsubject to the stamp tax and other provisions of this article, and\n\nto the rules of the Tax Commission.\n\nB. Carriers transporting cigarettes to a point within the\n\nstate, or a bonded warehouseman or bailee having possession of\n\ncigarettes, are required, under this article and the rules to be\n\nprescribed by the Tax Commission, to transmit to the Tax Commission\n\na statement of such consignment of cigarettes, showing the date,\n\npoint of origin, point of delivery, and to whom delivered, and such\n\nother information as the Tax Commission may require. All carriers,\n\nbailees or warehousemen shall permit an examination by the Tax\n\nCommission, or its agents or legally authorized representatives, of\n\ntheir records relating to the shipment or receipt of cigarettes.\n\nAny person who fails or refuses to transmit to the Tax Commission\n\nthe statements above provided for, or whoever refuses to permit the\n\nexamination of the records by the Tax Commission, shall be guilty of\n\na misdemeanor.","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":"8531f0b232631d74a1a2b728c870ba030624eabe1cc5337ac175d5ec6dcf8bb0","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-308","next":"us-ok/okla.-stat.-tit.-68-68-3101"},"notice":"GroundRules: Original legal text. Not legal advice."}