{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-413","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-413","heading":"Right to carry untaxed products – Sale of products by","body":"carrier - Statement of consignment - Violations.\n\nThe right of a carrier in this state to carry untaxed tobacco\n\nproducts shall not be affected hereby; provided, that carriers\n\ndelivering untaxed tobacco products to any person in this state\n\nother than an Oklahoma-licensed wholesaler for the purpose of\n\nselling or consuming untaxed tobacco products in this state in\n\nviolation of this article shall be subject to seizure of the\n\nshipments and forfeiture of the inventory pursuant to the provisions\n\nof Section 417 of this title. Provided further, that should any\n\nsuch carrier sell any tobacco products in this state, such sale\n\nshall be subject to the tax and other provisions of this article and\n\nto the rules of the Tax Commission. The carrier transporting\n\ntobacco products to a point within this state, or a bonded\n\nwarehouseman or bailee having in its possession tobacco products,\n\nshall transmit to the Tax Commission a statement of such consignment\n\nof tobacco products, showing the date, point of origin, point of\n\ndelivery and to whom delivered. All carriers or bailees or\n\nwarehousemen shall permit an examination by the Tax Commission, or\n\nits agents or legally authorized representatives, of their records\n\nrelating to the shipment or receipt of tobacco products. Any person\n\nwho fails or refuses to transmit to the Tax Commission the aforesaid\n\nstatement, or who refuses to permit the examination of his or her\n\nrecords by the Tax Commission or its legally authorized agents or\n\nrepresentatives, shall be guilty of a misdemeanor and shall be\n\nsubject to an administrative fine of not to exceed Two Thousand\n\nDollars ($2,000.00) and not less than One Thousand Dollars\n\n($1,000.00) to be deposited in the Tobacco Products Tax Enforcement\n\nUnit Revolving Fund created in Section 7 of Enrolled House Bill No.\n\n2292 of the 1st Session of the 58th Oklahoma Legislature.","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":"0cf9621fe36c6a7155be6ab8ed756ba48cc4e7d80aa9cf8d763eb27c16984ae6","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-412","next":"us-ok/okla.-stat.-tit.-68-68-414"},"notice":"GroundRules: Original legal text. Not legal advice."}