{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-414","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-414","heading":"Trucks and vehicles from which products are sold,","body":"exchanged or given away - Untaxed merchandise - Violations.\n\nA. Each truck or vehicle wherefrom tobacco products are sold\n\nshall be considered as a place of business and required to have a\n\nwholesale license and a bond of not less than Five Hundred Dollars\n\n($500.00).\n\nB. Any person operating a truck or vehicle by selling,\n\nexchanging or giving away untaxed merchandise covered by this\n\narticle shall be deemed guilty of violation of same and shall be\n\npenalized as hereinbefore set forth, and untaxed merchandise handled\n\nby this person as well as the vehicle used to transport the untaxed\n\ntobacco products shall be subject to confiscation by authorized\n\nagents of the Tax Commission or duly authorized peace officers.\n\nC. After seizure or confiscation by such agent or officer, the\n\nmerchandise and property shall be held until all taxes, interest and\n\npenalties due have been paid. If not paid within five (5) days\n\nafter date of seizure, it shall be sold at public sale by the\n\nsheriff of the county where confiscated, after being advertised by\n\nposting of notice of such sale in five public places in the county\n\nwhere the sale is to occur. The proceeds of the sale shall be\n\napplied to taxes, interest and penalties due and to the cost of the\n\nsale, and the remainder, if any, shall be paid to the State\n\nTreasurer, by the sheriff conducting such sale, to be deposited to\n\nthe credit of the General Revenue Fund.","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":"e467f47248312ea72a2151867a2776599505f2a4fd1d052ec451f75696d4305b","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-413","next":"us-ok/okla.-stat.-tit.-68-68-415"},"notice":"GroundRules: Original legal text. Not legal advice."}