{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-312","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-312","heading":"Records and reports","body":"A. Every person subject to the payment of a tax hereunder shall\n\nkeep in Oklahoma accurate records covering the business carried on\n\nand shall for three (3) years, and more if required by the rules of\n\nthe Oklahoma Tax Commission, keep and preserve all invoices, showing\n\nall purchases and sales of cigarettes; and such invoices and stock\n\nof cigarettes shall at all times be subject to the examination and\n\ninspection of any member or legally authorized agent or\n\nrepresentative of the Tax Commission, in the enforcement of this\n\narticle. Every wholesaler or retailer operating in the State of\n\nOklahoma, whose main warehouse or headquarters is in another state\n\nshall keep all records of all cigarette transactions made by him or\n\nher at his or her place of business in Oklahoma, or at a designated\n\nplace in the State of Oklahoma.\n\nB. Every wholesaler and retailer receiving unstamped cigarettes\n\nshall file a report with the Tax Commission on or before the tenth\n\nday of each month covering the previous calendar month, on forms\n\nprescribed and furnished by the Tax Commission, disclosing the\n\nbeginning and closing inventory of unstamped cigarettes, the\n\nbeginning and closing inventory of stamped cigarettes, the beginning\n\nand closing inventory of cigarette stamps, the number and\n\ndenomination of cigarette stamps affixed to packages of cigarettes,\n\nand all purchases of cigarettes by showing the invoice number, name\n\nand address of the consignee or seller, the date, and the number of\n\ncigarettes purchased, and such other information as may be required\n\nby the Tax Commission. Retailers or consumers purchasing cigarettes\n\nin drop shipments shall be required to make monthly reports to the\n\nCommission as are required of wholesale dealers.\n\nC. Every distributing agent shall, except as otherwise provided\n\nherein, keep at each place of business in Oklahoma for a period of\n\nthree (3) years for inspection by the Tax Commission a complete\n\nrecord of all cigarettes received, including all orders, invoices,\n\nbills of lading, waybills, freight bills, express receipts, and all\n\nother shipping records which are furnished to the distributing agent\n\nby the carrier and the shipper of said cigarettes, or copies\n\nthereof, and, in addition thereto, a complete record of each and\n\nevery distribution or delivery made by said distributing agent.\n\nSuch records of distribution or delivery shall include all orders,\n\ninvoices or copies thereof, all other shipping records furnished by\n\nthe carrier, and the person ordering distribution or delivery of the\n\ncigarettes.\n\nD. Upon a form to be prescribed by the Tax Commission, every\n\ndistributing agent in Oklahoma shall report each day, except Sundays\n\nand holidays, to the Tax Commission all deliveries of cigarettes\n\nmade on the preceding day or days. The reports shall show the name\n\nof the person ordering the delivery, date of delivery, name and\n\naddress of the person to whom delivered, the invoice number, bill of\n\nlading or waybill number, the number and kind of cigarettes\n\ndelivered, the means of delivery and/or the transportation agent and\n\nthe destination of drop shipment, if a drop shipment. However, if\n\nthe invoice furnished the distributing agent by the manufacturer or\n\nother person ordering such delivery, or the bill of lading prepared\n\nby said distributing agent to cover the shipment under said invoice,\n\ncontains all the information required to be reported, it will be\n\nsufficient to send a copy of said invoice or invoices, or a copy of\n\nsaid bill of lading or bills of lading, to the Tax Commission.\n\nE. Beginning July 1, 2009, every wholesaler or manufacturer\n\nrequired to make any report required by this section shall submit\n\nsuch report electronically as prescribed by the Tax Commission\n\npursuant to Section 312.1 of this title.","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":"3e90679d5a17ae0bb141289c30f39f1364bf164fb8a9cae931dc2ce811a3f699","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-3119","next":"us-ok/okla.-stat.-tit.-68-68-312.1"},"notice":"GroundRules: Original legal text. Not legal advice."}