{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-360.6","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-360.6","heading":"Submission of information by stamping agents – Escrow","body":"deposits.\n\nA. Not later than twenty (20) calendar days after the end of\n\neach calendar month, and more frequently if so directed by the\n\nOklahoma Tax Commission, each stamping agent shall submit any\n\ninformation the Oklahoma Tax Commission requires to facilitate\n\ncompliance with the Master Settlement Agreement Complementary Act,\n\nincluding, but not limited to, a list by brand families of the total\n\nnumber of cigarettes, or in the case of roll-your-own tobacco, the\n\nequivalent stick count, for which the stamping agent affixed stamps\n\nduring the previous calendar month or otherwise paid the tax due for\n\nsuch cigarettes. The stamping agent shall maintain, and make\n\navailable to the Oklahoma Tax Commission and the Attorney General,\n\nall invoices and documentation of sales of all nonparticipating\n\nmanufacturer cigarettes and any other information relied upon in\n\nreporting to the Oklahoma Tax Commission for a period of five (5)\n\nyears.\n\nB. The Oklahoma Tax Commission may disclose to the Attorney\n\nGeneral any information received under the Master Settlement\n\nAgreement Complementary Act and requested by the Attorney General\n\nfor purposes of determining compliance with and enforcing the\n\nprovisions of the act. The Oklahoma Tax Commission and Attorney\n\nGeneral shall share with each other the information received under\n\nthe Master Settlement Agreement Complementary Act and may share the\n\ninformation with other federal, state, or local agencies only for\n\npurposes of enforcement or litigation of the act, the provisions of\n\nSections 600.21 through 600.23 of Title 37 of the Oklahoma Statutes,\n\ncorresponding laws of other states, and the Master Settlement\n\nAgreement.\n\nC. The Attorney General may require at any time from a\n\nnonparticipating manufacturer proof, from the financial institution\n\nin which the nonparticipating manufacturer has established a\n\nqualified escrow fund for the purpose of compliance with the\n\nprovisions of Sections 600.21 through 600.23 of Title 37 of the\n\nOklahoma Statutes, of the amount of money in the fund, exclusive of\n\ninterest, the amount and date of each deposit to the fund, and the\n\namount and date of each withdrawal from the fund.\n\nD. In addition to the information required to be submitted\n\npursuant to the Oklahoma Tax Commission, the Attorney General may\n\nrequire a stamping agent or tobacco product manufacturer to submit\n\nany additional information including, but not limited to, samples of\n\nthe packaging or labeling of each brand family, and proof of\n\ncompliance with laws and regulations regarding the manufacture,\n\nlabeling, importation, and exportation of cigarettes, as is\n\nnecessary to enable the Attorney General to determine whether a\n\ntobacco product manufacturer is in compliance with the Master\n\nSettlement Agreement Complementary Act. The Oklahoma Tax Commission\n\nand the Attorney General may require production of information\n\nsufficient to enable the Attorney General to determine the adequacy\n\nof the amount of the installment deposit.\n\nE. To promote compliance with the Master Settlement Agreement\n\nComplementary Act, the Oklahoma Tax Commission, at the request of\n\nthe Attorney General, may promulgate rules requiring a tobacco\n\nproduct manufacturer subject to the requirements of paragraph 2 of\n\nsubsection A of Section 600.23 of Title 37 of the Oklahoma Statutes\n\nto make the escrow deposits required in quarterly installments\n\nduring the year in which the sales covered by the deposits are made.","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":"a36e761655142a9db90af165fd1dbb2a5be75e814a07e7555657aef20a0af10f","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-360.5-1","next":"us-ok/okla.-stat.-tit.-68-68-360.7"},"notice":"GroundRules: Original legal text. Not legal advice."}