{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-360.10","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-360.10","heading":"Authority of Attorney General to request monthly","body":"reports of sales.\n\nA. The Attorney General may, when considered necessary for the\n\nenforcement of any provision of the Prevention of Youth Access to\n\nTobacco Act or the Master Settlement Agreement Complementary Act,\n\nrequire each wholesaler or distributor of cigarettes and roll-your-\n\nown tobacco products intended for sale in this state to file with\n\nthe Attorney General a report each month of its sales, by brand, to\n\nretailers and wholesalers located in this state.\n\nB. The wholesaler or distributor shall file a report on or\n\nbefore the twentieth day of each month containing the following\n\ninformation for the sales during the preceding calendar month of\n\ncigarettes and roll-your-own tobacco that are subject to this\n\nsection to each retailer and wholesaler:\n\n1. The name and address of the outlet location of each retailer\n\nand wholesaler to which the wholesaler or distributor delivered\n\ncigarettes, including the city and zip code;\n\n2. The monthly sales, including the number of individual\n\ncigarettes, by brand name, made to other wholesalers and retailers\n\nin packages bearing the excise tax stamp of the State of Oklahoma;\n\n3. The monthly sales, including the number of individual\n\ncigarettes, by brand name, made to tribal retailers of compacting\n\nTribes, in packages bearing the joint \"unity rate\" tax stamp\n\npurchased from the Oklahoma Tax Commission;\n\n4. The monthly sales, including the number of individual\n\ncigarettes, by brand name, made to wholesalers, retailers or\n\nconsumers located outside the State of Oklahoma in packages not\n\nbearing the excise tax stamp of the State of Oklahoma;\n\n5. The monthly sales, including the number of individual\n\ncigarettes, by brand name, made to noncompacting Tribes located in\n\nthe State of Oklahoma that bear the black tax-free stamp for sales\n\nto tribal members of a noncompacting Tribe;\n\n6. The monthly sales of individual containers of roll-your-own\n\ntobacco products, by brand name and by weight, upon which the state\n\nexcise or \"unity\" tax has been paid, the monthly sales of individual\n\ncontainers of roll-your-own tobacco products, by brand name and by\n\nweight, made to wholesalers, retailers or consumers located outside\n\nthe State of Oklahoma on which the state excise tax has not been\n\npaid and the monthly sales of individual containers of roll-your-own\n\ntobacco products, by brand name and by weight, made to noncompacting\n\nTribes located within the State of Oklahoma; and\n\n7. All monthly net sales reports shall include the invoice\n\nnumber and invoice date of cigarettes sold, distributed or shipped\n\ninto Oklahoma. The reports shall also include the beginning and\n\nending inventory for each type of stamp held during the reporting\n\nperiod.\n\nC. Except as provided by this subsection, the wholesaler or\n\ndistributor shall file the report required by this section with the\n\nAttorney General and the Oklahoma Tax Commission electronically.\n\nD. Notwithstanding any other provision of law, the Attorney\n\nGeneral, in the sole discretion of the Attorney General, may use the\n\ninformation contained in the reports received under this section and\n\nreports received from the Oklahoma Tax Commission to investigate and\n\nenforce the provisions of the Prevention of Youth Access to Tobacco\n\nAct and the Master Settlement Agreement Complementary Act and to\n\ndemonstrate compliance of the state with the terms of the Master\n\nSettlement Agreement and a subsequent settlement agreement entered\n\ninto with the participating manufacturers to the Master Settlement\n\nAgreement in April 2013 and to provide information to any data\n\nclearinghouse or similar entity established as required by the terms\n\nof the Master Settlement Agreement and any subsequent settlement\n\nagreement. The Attorney General may use the information to enforce\n\nstatutes related to contraband tobacco sales, including the seizure\nnt\n\nAgreement in April 2013 and to provide information to any data\n\nclearinghouse or similar entity established as required by the terms\n\nof the Master Settlement Agreement and any subsequent settlement\n\nagreement. The Attorney General may use the information to enforce\n\nstatutes related to contraband tobacco sales, including the seizure\n\nof contraband products. For the purpose of enabling the Attorney\n\nGeneral to determine compliance with the provisions of this act and\n\nstatutes related to contraband tobacco sales, the Attorney General\n\nshall have the right to inspect all premises and records related to\n\nthe manufacture, production, storage, transportation, sale or\n\nexchange of cigarettes and tobacco products located in the State of\n\nOklahoma, located out of state and licensed by the Oklahoma Tax\n\nCommission or which are on the Attorney General's Directory of\n\nTobacco Product Manufacturers. The Attorney General may condition\n\nthe release of the reports received by the Attorney General to only\n\nthose third parties who have signed and pledged to abide by the\n\nterms of any confidentiality agreement that the Attorney General\n\ndeems necessary to preserve the confidentiality of the records.\n\nE. The report required by this section, if timely filed, shall\n\nbe considered as meeting the reporting requirements of Section 360.6\n\nof Title 68 of the Oklahoma Statutes.","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":"9f00445cad91ee3489c74fb3b04df59147b5ffa484b9c71f1ef3d24fa25c9e65","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-360.1","next":"us-ok/okla.-stat.-tit.-68-68-360.2"},"notice":"GroundRules: Original legal text. Not legal advice."}