{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-400.1","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-400.1","heading":"Tobacco Products Tax Enforcement Unit","body":"A. For the purpose of enforcing the tobacco tax laws of this\n\nstate, the Oklahoma Tax Commission is authorized, contingent upon\n\nthe availability of funds, to establish and maintain a unit to be\n\nknown as the \"Tobacco Products Tax Enforcement Unit\". The unit\n\nshall enforce the tobacco tax laws of this state and ensure that all\n\ntaxes are paid on tobacco products by:\n\n1. Confirming that all entities selling tobacco products in\n\nthis state are properly licensed as provided in Section 400 et seq.\n\nof Title 68 of the Oklahoma Statutes;\n\n2. Verifying that all retailers are only purchasing tobacco\n\nproducts from wholesalers licensed by the Tax Commission;\n\n3. Providing a dedicated telephone line and email address for\n\nlicensed wholesalers, licensed retailers and the general public to\n\nreport suspected violations of tobacco tax laws; provided, no\n\nentity, individual or those who report violations on behalf of a\n\nlicensed wholesaler or retailer shall be required to disclose their\n\nidentity;\n\n4. Auditing licensed wholesalers and retailers to ensure all\n\ntobacco product taxes are paid;\n\n5. Issuing fines for violations as provided in Section 400 et\n\nseq. of Title 68 of the Oklahoma Statutes;\n\n6. Conducting wholesale and retail tobacco inspections to find\n\nand confiscate untaxed tobacco products;\n\n7. Establishing data-sharing programs with tax departments in\n\nsurrounding states related to tobacco product taxes;\n\n8. Creating an industry advisory committee including licensed\n\nwholesalers and retailers who may represent the entity related to\n\ntobacco products tax enforcement concerns and suggestions. The\n\nindustry advisory committee shall be composed of five (5) members as\n\nfollows:\n\na. two members who are licensed wholesalers to be\n\nappointed by the Governor,\n\nb. one member who is a licensed retailer to be appointed\n\nby the President Pro Tempore of the Oklahoma Senate,\n\nc. one member who is a licensed retailer to be appointed\n\nby the Speaker of the Oklahoma House of\n\nRepresentatives, and\n\nd. one member who is a licensed wholesaler to be\n\nappointed by the four members provided for in\n\nsubparagraphs a through c of this paragraph.\n\nThe committee shall meet quarterly. The Oklahoma Tax Commission\n\nshall promulgate rules establishing minimum requirements as may be\n\ndeemed necessary to carry out the purposes of the committee; and\n\n9. Working with law enforcement and conducting investigations\n\nto stop illegal acquisition and shipment of tobacco products by\n\npersons not licensed to sell tobacco products in this state.\n\nB. The Tax Commission shall annually submit a report to the\n\nGovernor, President Pro Tempore of the Senate and Speaker of the\n\nHouse of Representatives listing the number of wholesale and retail\n\ntobacco inspections conducted, the amount of untaxed tobacco\n\nproducts confiscated, the number of tobacco products tax audits\n\nconducted, the amount of taxes assessed and the amount of taxes\n\ncollected as the result of audits and confiscations, the number of\n\nsuspected violations reported and the actions taken in response, and\n\nthe number of fines issued and the amount of fines collected.","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":"c1ec3525f96dd2b0fe1c59ecff0a5425cbb75fe33c3ba1d7a19b217658f5cbcd","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-400","next":"us-ok/okla.-stat.-tit.-68-68-400.2"},"notice":"GroundRules: Original legal text. Not legal advice."}