{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-403","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-403","heading":"Payment of tax by wholesalers","body":"A. The excise taxes levied by this article shall be paid by the\n\nwholesaler liable for payment of the tax. Provided, that the Tax\n\nCommission may, in its discretion, where it is practical and\n\nreasonable for the enforcement of the collection of taxes provided\n\nhereunder, promulgate such rules as to permit cigars, stogies,\n\ncheroots and tobacco products to remain untaxed in the hands of the\n\nwholesalers until the original case or crate is broken, unpacked or\n\nsold.\n\nB. It is the intent and purpose of this section to require all\n\nwholesalers to pay applicable tax provided for in this article upon\n\nthe sale, use, exchange or possession of taxable commodities.","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":"ce237af1fdffd90124ecc3f6ce3ac84684619bd0a5be6a7e4cd3e92a81069fd1","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-402-3","next":"us-ok/okla.-stat.-tit.-68-68-403.1"},"notice":"GroundRules: Original legal text. Not legal advice."}