{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-315","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-315","heading":"Inspections and examinations","body":"For the purpose of enabling the Oklahoma Tax Commission to\n\ndetermine the tax liability of a distributor, wholesale dealer,\n\nretail dealer, distributing agent or any other person dealing in\n\ncigarettes, or to determine whether a tax liability has been\n\nincurred, it shall have the right to inspect any premises where\n\ncigarettes are manufactured, produced, made, stored, transported,\n\nsold, or offered for sale or exchange, and to examine all of the\n\nrecords required herein to be kept or any other records that may be\n\nkept incident to the conduct of the cigarette business of such\n\ndistributor, wholesale dealer, retail dealer, distributing agent, or\n\nany other person dealing in cigarettes. The authorized agent of the\n\nOklahoma Tax Commission shall also have the right, as an incident,\n\nto determine the said tax liability, or whether a tax liability has\n\nbeen incurred, to examine all stocks of cigarette stamps, and for\n\nthe foregoing purpose such authorized agent shall also have the\n\nright to remain upon the premises for such length of time as may be\n\nnecessary to fully determine such tax liability, or whether a tax\n\nliability has been incurred; and it shall be unlawful for any of the\n\nforegoing persons to fail to produce upon demand by the Tax\n\nCommission, or any of its authorized agents, any records herein\n\nrequired to be kept, or to hinder or prevent in any manner the\n\ninspection of said records, or the examination of said premises.","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":"05a1ed09ddcc3f4cc8c3d9c8b816ec1bebc48063348243ee1785d9998a151127","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-3149","next":"us-ok/okla.-stat.-tit.-68-68-3150"},"notice":"GroundRules: Original legal text. Not legal advice."}