{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-311","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-311","heading":"Sale of stamps to wholesalers or jobbers at discount as","body":"compensation for costs incurred.\n\nFor the purpose of allowing compensation for the costs\n\nnecessarily incurred in affixing the proper tax stamp to each\n\npackage of cigarettes and tobacco before making a sale of such\n\ncigarettes and tobacco, each person purchasing cigarette or tobacco\n\ntax stamps from the Oklahoma Tax Commission as required by law may\n\npurchase stamps from the Tax Commission at a reduction of one and\n\none-half cents ($0.015) per stamp, provided that such discount or\n\nreduction shall not be applicable on purchases of less than One\n\nHundred Dollars ($100.00) at any one time; and provided, further,\n\nthat no discount shall be allowed to out-of-state purchasers which\n\nreside in the states that do not give discounts on cigarette stamps\n\npurchased from State of Oklahoma cigarette dealers. The discount\n\nherein provided shall be the only discount allowed to purchasers\n\nfrom the Tax Commission; provided, that if a purchaser refuses to\n\ncomply with the laws of the State of Oklahoma, the Tax Commission\n\nshall require the full face value for stamps purchased until such\n\ntime as the person has complied with the provisions of the law. The\n\nTax Commission may authorize the use of a metering device for the\n\nimpress of the tax stamp.","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":"cdcb4b67b74c69f59d802fd3df562ebb3102e444059f9c32bc6b2eaf4ef91edc","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-3106.1","next":"us-ok/okla.-stat.-tit.-68-68-3113"},"notice":"GroundRules: Original legal text. Not legal advice."}