{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-403.1","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-403.1","heading":"Procedures for collection of certain payments in lieu of","body":"excise taxes and payment of excise taxes.\n\nA. The Oklahoma Tax Commission is hereby authorized and\n\nempowered, if in its discretion it deems practical and reasonable,\n\nto establish procedures for payment of excise taxes levied in\n\nSection 400 et seq. of this title, for the collection from a\n\nwholesaler of payments in lieu of excise taxes authorized pursuant\n\nto a compact entered into by the State of Oklahoma and a federally\n\nrecognized Indian tribe or nation pursuant to the provisions of\n\nsubsection C of Section 346 of this title, in respect to articles\n\ncontaining tobacco, pursuant to monthly tobacco products tax\n\nreports. Provided, exercise by the Tax Commission of the authority\n\ngranted herein shall be by adoption of rules necessary to establish\n\nprocedures for collection of such tax through monthly reporting\n\nprocedures consistent with the provisions of Section 400 et seq. of\n\nthis title.\n\nB. In the event the Tax Commission shall determine to collect\n\nsuch tax through monthly reporting procedures and adopt rules and\n\nregulations therefor:\n\n1. All provisions of Section 400 et seq. of this title relating\n\nto untaxed tobacco products shall be interpreted to include and\n\nshall be applicable to all tobacco products for which the tax\n\nrequired by law has not been paid;\n\n2. No person, retailer or wholesaler, as defined in Section 400\n\nof this title, shall possess, sell, use, exchange, barter, give away\n\nor in any manner deal with any tobacco products within this state\n\nupon which such tax is levied and unpaid; and\n\n3. Any wholesaler required to report and remit such taxes or\n\npayments in lieu of taxes required pursuant to a compact authorized\n\nby subsection C of Section 346 of this title to the Tax Commission\n\nshall be allowed a discount of two percent (2%) of the tax due for\n\nmaintaining and collecting such tax or payments for the benefit of\n\nthe state, if such tax or payment is timely reported and remitted.","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":"4e57c44738e8c7cbce9864b70964eae92bb032a076cef5334140f3ec0d12bad1","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-403","next":"us-ok/okla.-stat.-tit.-68-68-403.2"},"notice":"GroundRules: Original legal text. Not legal advice."}