{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-348","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-348","heading":"Definitions","body":"As used in Sections 346 through 352 of this title:\n\n1. \"Tribally owned or licensed store\" means a store or place of\n\nbusiness which is owned and operated by a federally recognized\n\nIndian tribe or nation, other than a federally recognized Indian\n\ntribe or nation which has entered into a compact with the State of\n\nOklahoma pursuant to the provisions of subsection C of Section 346\n\nof this title during the period that such compact is effective, on\n\nIndian country within the territorial jurisdiction of that tribe or\n\nnation or which is duly licensed by such tribe or nation pursuant to\n\ntribal laws or ordinances to conduct business located on Indian\n\ncountry within the territorial jurisdiction of that tribe or nation;\n\n2. \"Federally recognized Indian tribe or nation\" means an\n\nIndian tribal entity which is recognized by the United States Bureau\n\nof Indian Affairs as having a special relationship with the United\n\nStates;\n\n3. \"Indian country\" means:\n\na. land held in trust by the United States of America for\n\nthe benefit of a federally recognized Indian tribe or\n\nnation,\n\nb. all land within the limits of any Indian reservation\n\nunder the jurisdiction of the United States\n\nGovernment, notwithstanding the issuance of any\n\npatent, including rights-of-way running through the\n\nreservation,\n\nc. all dependent Indian communities within the borders of\n\nthe United States whether within the original or\n\nsubsequently acquired territory thereof, and whether\n\nwithin or without the limits of a state, and\n\nd. all Indian allotments, the Indian titles to which have\n\nnot been extinguished, including individual allotments\n\nheld in trust by the United States or allotments owned\n\nin fee by individual Indians subject to federal law\n\nrestrictions regarding disposition of said allotments\n\nand including rights-of-way running through the same;\n\n4. \"Member of the tribe\" or \"tribal member\" means a person who\n\nis duly enrolled within the membership of the federally recognized\n\nIndian tribe or nation which owns or licenses the store;\n\n5. \"Nonmember of the tribe\" or \"nontribal member\" means, with\n\nrespect to a particular Indian tribe or nation, any person who is\n\nnot a duly enrolled member of that tribe or nation, and shall\n\ninclude any person who is a member of another Indian tribe or nation\n\nbut not a member of that tribe or nation;\n\n6. \"Unstamped cigarettes\" means packages of cigarettes which\n\nbear no evidence of the tax stamp required by state law and includes\n\ncigarettes bearing an improper tax stamp applicable to the retail\n\nestablishment at which the cigarette is sold, regardless of the\n\nidentity of the establishment which the cigarette has been sold,\n\nshipped, consigned or delivered;\n\n7. \"Contraband cigarettes\" means unstamped cigarettes which are\n\nrequired by the provisions of Sections 348 through 351 of this title\n\nor Section 301 et seq. of this title to bear stamps and which are in\n\nthe possession, custody or control of any person, for the purpose of\n\nbeing consumed, sold, offered for sale or consumption or transported\n\nto any person in this state other than a wholesaler licensed under\n\nSection 304 of this title; provided, contraband cigarettes shall not\n\ninclude unstamped cigarettes sold to veterans' hospitals, to state-\n\noperated domiciliary homes for veterans or to the United States for\n\nsale or distribution by said entities in accordance with Sections\n\n321 through 324 of this title;\n\n8. \"Stamped cigarettes\" means packages of cigarettes which bear\n\nthe proper tax stamp required by state law;\n\n9. \"Commission\" means the Oklahoma Tax Commission; and\n\n10. \"Person\" shall include any individual, company,\n\npartnership, joint venture, joint agreement, association (mutual or\n\notherwise), limited liability company, corporation, trust, estate,\n\nbusiness trust receiver or trustee appointed by any state or federal\n\ncourt, syndicates or any combination acting as a unit, in the plural\n\nor singular number.","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":"d223a7371ec6f5cb8a7873f8323265f47b917b4f07a6196a917aa51a66be53d0","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-347","next":"us-ok/okla.-stat.-tit.-68-68-349.1"},"notice":"GroundRules: Original legal text. Not legal advice."}