{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-312.1","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-312.1","heading":"Procedures for maintaining records and filing reports -","body":"Required information.\n\nA. The Oklahoma Tax Commission, if in its discretion it deems\n\npractical and reasonable, may establish procedures for maintaining\n\nrecords and filing reports containing the information required by\n\nthis section. The exercise by the Tax Commission of the authority\n\ngranted in this subsection shall be by adoption of rules necessary\n\nto establish procedures that increase compliance with the\n\nrequirements of this article.\n\nB. Every wholesaler receiving cigarettes shall submit periodic\n\nreports containing the information required by this subsection. In\n\neach case, the information required shall be itemized so as to\n\ndisclose clearly the brand style of the product. The reports shall\n\nbe provided separately with respect to each of the facilities\n\noperated by the wholesaler and shall include:\n\n1. The quantity of cigarette packages that were distributed or\n\nshipped to another wholesaler or to a retailer within the borders of\n\nOklahoma during the reporting period and the name and address of\n\neach person to whom those products were ultimately distributed or\n\nshipped;\n\n2. The quantity of cigarette packages that were distributed or\n\nshipped to another facility of the same wholesaler within the\n\nborders of Oklahoma during the reporting period; and\n\n3. The quantity of cigarette packages that were distributed or\n\nshipped within the borders of Oklahoma to Indian tribal entities or\n\nlicensees of Indian tribal entities or instrumentalities of the\n\nfederal government during the reporting period and the name and\n\naddress of each person to whom those products were distributed or\n\nshipped.\n\nC. Manufacturers shall submit periodic reports containing the\n\ninformation required by this subsection. In each case, the\n\ninformation required shall be itemized so as to disclose clearly the\n\nbrand style of the product. The reports shall be provided\n\nseparately with respect to each of the facilities operated by the\n\nmanufacturer and shall include:\n\n1. The quantity of cigarette packages that were distributed or\n\nshipped to another manufacturer or to a wholesaler within the\n\nborders of Oklahoma during the reporting period and the name and\n\naddress of each person to whom those products were distributed or\n\nshipped;\n\n2. The quantity of cigarette packages that were distributed or\n\nshipped to another facility of the same manufacturer within the\n\nborders of Oklahoma during the reporting period; and\n\n3. The quantity of cigarette packages that were distributed or\n\nshipped within the borders of Oklahoma to instrumentalities of the\n\nfederal government during the reporting period and the name and\n\naddress of each person to whom those products were distributed or\n\nshipped.\n\nD. The Tax Commission shall establish the reporting period,\n\nwhich shall be no longer than three (3) calendar months and no\n\nshorter than one (1) calendar month. Reports shall be submitted\n\nelectronically as prescribed by the Tax Commission.\n\nE. Each wholesaler shall maintain copies of invoices or\n\nequivalent documentation for each of its facilities for every\n\ntransaction in which the wholesaler is the seller, purchaser,\n\nconsignor, consignee, or recipient of cigarettes. The invoices or\n\ndocumentation shall show the name, address, phone number and\n\nwholesale license number of the consignor, seller, purchaser, or\n\nconsignee, and the quantity by brand style of the cigarettes\n\ninvolved in the transaction.\n\nF. Each retailer shall maintain copies of invoices or\n\nequivalent documentation for every transaction in which the retailer\n\nreceives or purchases cigarettes at each of its facilities. The\n\ninvoices or documentation shall show the name and address of the\n\nwholesaler from whom, or the address of another facility of the same\n\nretailer from which, the cigarettes were received, the quantity of\n\neach brand style received in such transaction and the retail\n\ncigarette license number or sales tax license number.\nh the retailer\n\nreceives or purchases cigarettes at each of its facilities. The\n\ninvoices or documentation shall show the name and address of the\n\nwholesaler from whom, or the address of another facility of the same\n\nretailer from which, the cigarettes were received, the quantity of\n\neach brand style received in such transaction and the retail\n\ncigarette license number or sales tax license number.\n\nG. Each manufacturer shall maintain copies of invoices or\n\nequivalent documentation for each of its facilities for every\n\ntransaction in which the manufacturer is the seller, purchaser,\n\nconsignor, consignee, or recipient of cigarettes. The invoices or\n\ndocumentation shall show the name and address of the consignor,\n\nseller, purchaser, or consignee, and the quantity by brand style of\n\nthe cigarettes involved in the transaction.\n\nH. Records required under subsections E through G of this\n\nsection shall be preserved on the premises described in the license\n\nin such a manner as to ensure permanency and accessibility for\n\ninspection at reasonable hours by authorized personnel of the\n\nOklahoma Tax Commission. With the permission of the Tax Commission,\n\nmanufacturers, wholesalers, and retailers may retain records off\n\npremises, but shall transmit duplicates of the invoices or the\n\nequivalent documentation to each place of business within twenty-\n\nfour (24) hours upon the request of the Tax Commission.\n\nI. The records required by subsections E through G of this\n\nsection shall be retained for a period of three (3) years from the\n\ndate of the transaction.\n\nJ. The Tax Commission, upon request, shall have access to\n\nreports and records required under this act. The Tax Commission at\n\nits sole discretion may share the records and reports required by\n\nsuch sections with law enforcement officials of the federal\n\ngovernment, the State of Oklahoma, other states, or international\n\nauthorities and shall upon request share the records and reports\n\nwith state and local law enforcement officials; provided, in the\n\nevent a request is made to share records and reports pertaining to\n\nany Indian tribal entity or licensees of Indian tribal entities, the\n\nappropriate tribal Attorney General’s office shall be notified prior\n\nto the disclosure of such records.","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":"08d7757219bcc62744b4dc4681cae7328f0704cf03f0adc5ec0f38b64a322830","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-312","next":"us-ok/okla.-stat.-tit.-68-68-3125"},"notice":"GroundRules: Original legal text. Not legal advice."}