{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-344","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-344","heading":"Enforcement of act","body":"The Oklahoma Tax Commission shall prescribe, adopt and enforce\n\nrules and regulations relating to the administration and enforcement\n\nof Sections 326 through 345 of Title 68 of the Oklahoma Statutes.\n\nThe Commission is hereby empowered to and may from time to time\n\nundertake and make or cause to be made one or more cost surveys for\n\nthe state or such trading area or areas as it shall define and when\n\nsuch cost survey shall have been made by or approved by it, it shall\n\nbe permissible to use such cost survey as provided in Section 337 of\n\nTitle 68 of the Oklahoma Statutes. The Commission may revoke or\n\nsuspend the license issued under the provisions of Sections 326\n\nthrough 345 of Title 68 of the Oklahoma Statutes or the cigarette\n\ntax laws of this state, of any person who refuses or neglects to\n\ncomply with any provisions of Sections 326 through 345 of Title 68\n\nof the Oklahoma Statutes or any rule or regulation of the Commission\n\nprescribed under Sections 326 through 345 of Title 68 of the\n\nOklahoma Statutes.\n\nWhenever any person fails to comply with any provision of\n\nSections 326 through 345 of Title 68 of the Oklahoma Statutes or any\n\nrule or regulation of the Commission promulgated thereunder, the\n\nCommission upon hearing, after giving said person ten (10) days'\n\nnotice in writing specifying the time and place of the hearing and\n\nrequiring him to show cause why his license or licenses should not\n\nbe revoked, may revoke or suspend the license held by the person.\n\nAny ruling, order or decision of the Commission shall be subject\n\nto review as provided by Section 225 of Title 68 of the Oklahoma\n\nStatutes.","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":"540d5aff29a028fcdafdfff15c91eeac27d22c2f39d8425233ba72cfa4757816","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-343","next":"us-ok/okla.-stat.-tit.-68-68-345"},"notice":"GroundRules: Original legal text. Not legal advice."}