{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-360.4","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-360.4","heading":"Certification by manufacturer","body":"A. 1. Every tobacco product manufacturer whose cigarettes are\n\nsold in this state, whether directly or through a distributor,\n\nretailer or similar intermediary or intermediaries, shall execute\n\nand deliver on a form or in the manner prescribed by the Attorney\n\nGeneral a certification to the Oklahoma Tax Commission and Attorney\n\nGeneral, no later than April 30 of each year, certifying under\n\npenalty of perjury that, as of the date of certification, the\n\ntobacco product manufacturer either:\n\na. is a participating manufacturer, or\n\nb. is in full compliance with the provisions of Sections\n\n600.21 through 600.23 of Title 37 of the Oklahoma\n\nStatutes.\n\n2. A participating manufacturer shall include in its\n\ncertification a list of its brand families. The participating\n\nmanufacturer shall update the list thirty (30) calendar days prior\n\nto any addition to or modification of its brand families by\n\nexecuting and delivering a supplemental certification to the\n\nAttorney General and the Oklahoma Tax Commission.\n\n3. A nonparticipating manufacturer shall include in its\n\ncertification:\n\na. a list of all of its brand families and the number of\n\nunits sold for each brand family that were sold in the\n\nstate during the preceding calendar year, and\n\nb. a list of all of its brand families that have been\n\nsold in the state at any time during the current\n\ncalendar year:\n\n(1) indicating, by an asterisk, any brand family sold\n\nin the state during the preceding calendar year\n\nthat is no longer being sold in the state as of\n\nthe date of the certification, and\n\n(2) identifying by name and address any other\n\nmanufacturer of the brand families in the\n\npreceding or current calendar year.\n\nThe nonparticipating manufacturer shall update the list thirty (30)\n\ncalendar days prior to any corrected final addition to or\n\nmodification of its brand families by executing and delivering a\n\nsupplemental certification to the Attorney General and the Oklahoma\n\nTax Commission.\n\n4. In the case of a nonparticipating manufacturer, the\n\ncertification shall further certify that the nonparticipating\n\nmanufacturer:\n\na. is registered to do business in the state or has\n\nappointed a resident agent for service of process and\n\nprovided notice thereof as required by Section 360.5\n\nof this title,\n\nb. has established and continues to maintain a qualified\n\nescrow fund, and\n\nc. has executed a qualified escrow agreement that has\n\nbeen reviewed and approved by the Attorney General and\n\nthat governs the qualified escrow fund as defined in\n\nSection 600.22 of Title 37 of the Oklahoma Statutes\n\nthat the nonparticipating manufacturer is in full\n\ncompliance with the provisions of Sections 600.21\n\nthrough 600.23 of Title 37 of the Oklahoma Statutes\n\nand the Master Settlement Agreement Complementary Act\n\nand any rules promulgated pursuant to the Master\n\nSettlement Agreement Complementary Act.\n\n5. The nonparticipating manufacturer shall include with\n\ncertification:\n\na. the name, address, and telephone number of the\n\nfinancial institution with which the nonparticipating\n\nmanufacturer has established its qualified escrow\n\nfund,\n\nb. the account number of its qualified escrow fund and\n\nany subaccount number for the State of Oklahoma,\n\nc. the amount the nonparticipating manufacturer placed in\n\nthe qualified escrow fund for cigarettes sold in\n\nOklahoma during the preceding calendar year, the date\n\nand amount of each deposit to the fund, and any\n\nevidence or verification as may be deemed necessary by\n\nthe Attorney General to confirm the information\n\nrequired by this paragraph, and\n\nd. the amount and date of any withdrawal or transfer of\n\nfunds the nonparticipating manufacturer made at any\n\ntime from the qualified escrow fund or from any other\n\nqualified escrow fund into which the nonparticipating\n\nmanufacturer made escrow payments pursuant to Section\n\neral to confirm the information\n\nrequired by this paragraph, and\n\nd. the amount and date of any withdrawal or transfer of\n\nfunds the nonparticipating manufacturer made at any\n\ntime from the qualified escrow fund or from any other\n\nqualified escrow fund into which the nonparticipating\n\nmanufacturer made escrow payments pursuant to Section\n\n600.23 of Title 37 of the Oklahoma Statutes rules\n\npromulgated thereto.\n\n6. In the case of a nonparticipating manufacturer located\n\noutside of the United States, the certification shall further\n\ncertify that the nonparticipating manufacturer has provided a\n\ndeclaration from each of its importers into the United States of any\n\nof its brand families to be sold in Oklahoma. The declaration shall\n\nbe on a form prescribed by the Attorney General and shall state that\n\nsuch importer accepts joint and several liability with the\n\nnonparticipating manufacturer for all escrow deposits due, for all\n\npenalties assessed and for payment of all costs and attorney fees\n\nimposed in accordance with Sections 600.21 through 600.23 of Title\n\n37 of the Oklahoma Statutes. Such declaration shall appoint for the\n\ndeclaration a resident agent for service of process in Oklahoma in\n\naccordance with Section 360.5 of this title.\n\n7. A tobacco product manufacturer may not include a brand\n\nfamily in its certification unless:\n\na. in the case of a participating manufacturer, the\n\nparticipating manufacturer affirms that the brand\n\nfamily is to be deemed to be its cigarettes for\n\npurposes of calculating its payments under the Master\n\nSettlement Agreement for the relevant year, in the\n\nvolume and shares determined pursuant to the Master\n\nSettlement Agreement, or\n\nb. in the case of a nonparticipating manufacturer, the\n\nnonparticipating manufacturer affirms that the brand\n\nfamily is to be deemed to be its cigarettes for\n\npurposes of the provisions of Sections 600.21 through\n\n600.23 of Title 37 of the Oklahoma Statutes.\n\n8. Nothing in this section shall be construed as limiting or\n\notherwise affecting the right of this state to maintain that a brand\n\nfamily constitutes cigarettes of a different tobacco product\n\nmanufacturer for purposes of calculating payments under the Master\n\nSettlement Agreement or for purposes of Sections 600.21 through\n\n600.23 of Title 37 of the Oklahoma Statutes.\n\n9. Tobacco product manufacturers shall maintain all invoices\n\nand documentation of sales and other information relied upon for the\n\ncertification for a period of five (5) years, unless otherwise\n\nrequired by law to maintain them for a greater period of time.\n\n10. At the time a manufacturer submits a yearly written\n\ncertification pursuant to this section, the manufacturer shall pay\n\nto the Office of the Attorney General a fee of One Thousand Dollars\n\n($1,000.00). All fees collected pursuant to this paragraph shall be\n\ndeposited in the Attorney General’s Revolving Fund.\n\nB. 1. Not later than ninety (90) calendar days after this act\n\ntakes effect, the Attorney General shall develop and publish on its\n\nwebsite a directory listing all tobacco product manufacturers that\n\nhave provided current and accurate certifications conforming to the\n\nrequirements of subparagraph a of paragraph 4 of subsection A of\n\nthis section and all brand families that are listed in the\n\ncertifications, except as otherwise provided in this section.\n\n2. The Attorney General shall not include or retain in the\n\ndirectory the name or brand families of any nonparticipating\n\nmanufacturer that has failed to provide the required certification\n\nor whose certification the Attorney General determines is not in\n\ncompliance with paragraphs 3, 4, and 5 of subsection A of this\n\nsection, unless the Attorney General has determined that a violation\n\nhas been cured to the satisfaction of the Attorney General.\n\n3. Neither a tobacco product manufacturer nor brand family\nrticipating\n\nmanufacturer that has failed to provide the required certification\n\nor whose certification the Attorney General determines is not in\n\ncompliance with paragraphs 3, 4, and 5 of subsection A of this\n\nsection, unless the Attorney General has determined that a violation\n\nhas been cured to the satisfaction of the Attorney General.\n\n3. Neither a tobacco product manufacturer nor brand family\n\nshall be included or retained in the directory if the Attorney\n\nGeneral concludes, in the case of a nonparticipating manufacturer,\n\nthat:\n\na. any escrow payment required pursuant to Section 600.23\n\nof Title 37 of the Oklahoma Statutes for any period\n\nfor any brand family, whether or not listed by the\n\nnonparticipating manufacturer, has not been fully paid\n\ninto a qualified escrow fund governed by a qualified\n\nescrow agreement that has been approved by the\n\nAttorney General,\n\nb. any outstanding final judgment, including interest\n\nthereon, for a violation of the provisions of Sections\n\n600.21 through 600.23 of Title 37 of the Oklahoma\n\nStatutes has not been fully satisfied for the brand\n\nfamily or manufacturer, or\n\nc. the nonparticipating manufacturer or such tobacco\n\nproduct manufacturer fails to provide reasonable\n\nassurance that it will comply with the requirements of\n\nthis section or Sections 600.21 through 600.23 of\n\nTitle 37 of the Oklahoma Statutes, or the manufacturer\n\nhas knowingly failed to disclose any material\n\ninformation required or knowingly made any material\n\nfalse statement in the certification of any supporting\n\ninformation or documentation provided. As used in\n\nthis subparagraph, reasonable assurances may include\n\ninformation and documentation establishing to the\n\nsatisfaction of the Attorney General that a failure to\n\npay in Oklahoma or elsewhere was the result of a good-\n\nfaith dispute over the payment obligation.\n\n4. The Attorney General shall update the directory as necessary\n\nin order to correct mistakes and to add or remove a tobacco product\n\nmanufacturer or brand family to keep the directory in conformity\n\nwith the requirements of the Master Settlement Agreement\n\nComplementary Act.\n\n5. Every stamping agent shall provide and update, as necessary,\n\nan electronic mail address to the Oklahoma Tax Commission and the\n\nAttorney General for the purpose of receiving any notifications as\n\nmay be required by the Master Settlement Agreement Complementary\n\nAct.\n\n6. Any nonparticipating manufacturer may request, by facsimile\n\ntransmission or other means to the Attorney General’s Tobacco\n\nEnforcement Unit, information regarding its current compliance\n\nstatus pursuant to this act and to Sections 600.21 through 600.23 of\n\nTitle 37 of the Oklahoma Statutes. Upon receipt of such request,\n\nthe Attorney General shall inform the requesting nonparticipating\n\nmanufacturer of its current compliance status before close of\n\nbusiness within three (3) business days.\n\nC. It shall be unlawful for any person to:\n\n1. Affix a stamp to a package or other container of cigarettes\n\nof a tobacco product manufacturer or brand family not included in\n\nthe directory; and\n\n2. Sell, offer, or possess for sale, in this state, or import\n\nfor personal consumption in this state, cigarettes of a tobacco\n\nproduct manufacturer or brand family not included in the directory.","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":"19a8e0b6bca5f48691f17a39339d253b995c87d847b5131fbbc33ece22175000","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-360.3","next":"us-ok/okla.-stat.-tit.-68-68-360.5"},"notice":"GroundRules: Original legal text. Not legal advice."}