{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-400.3","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-400.3","heading":"Retailer or consumer backup tax – Vendor liability","body":"A. In the event the tax imposed by Section 400 et seq. of Title\n\n68 of the Oklahoma Statutes is not otherwise paid by the wholesaler\n\nas provided in Section 3 of this act, the tax shall be collected as\n\na backup tax upon the first receipt of tobacco products by any\n\nretailer or end user when received from a source outside of the\n\nstate or upon the first sale or use when the product is manufactured\n\nin this state. Such tax is imposed upon, and shall be the liability\n\nof, any such retailer or consumer who first received the tobacco\n\nproducts in the state.\n\nB. The ultimate vendor of tobacco products shall be jointly and\n\nseverally liable for the backup tax levied by subsection A of this\n\nsection if the ultimate vendor knows or has reason to know that the\n\ntobacco products tax imposed by Section 400 et seq. of Title 68 of\n\nthe Oklahoma Statutes has not been paid.\n\nC. The payment of the tax as provided in this section shall not\n\nabsolve any person from payment of fines assessed under this\n\narticle.","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":"669df8106b93e81bdba8ac61eaf01feda46c9f5f36fe6fed45a3ffcabedfb8e0","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-400.2","next":"us-ok/okla.-stat.-tit.-68-68-400.4"},"notice":"GroundRules: Original legal text. Not legal advice."}