{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-425","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-425","heading":"Definitions","body":"As used in Sections 425 through 429 of this title:\n\n1. \"Tribally owned or licensed store\" means a store or place of\n\nbusiness which is owned and operated by a federally recognized\n\nIndian tribe or nation, other than a federally recognized Indian\n\ntribe or nation which has entered into a compact with the State of\n\nOklahoma pursuant to the provisions of subsection C of Section 346\n\nof this title during the period that such compact is effective, on\n\nIndian country within the territorial jurisdiction of that tribe or\n\nnation or which is duly licensed by such tribe or nation pursuant to\n\ntribal laws or ordinances to conduct business located on Indian\n\ncountry within the territorial jurisdiction of that tribe or nation;\n\n2. \"Federally recognized Indian tribe or nation\" means an\n\nIndian tribal entity which is recognized by the United States Bureau\n\nof Indian Affairs as having a special relationship with the United\n\nStates;\n\n3. \"Indian country\" means:\n\na. land held in trust by the United States of America for\n\nthe benefit of a federally recognized Indian tribe or\n\nnation,\n\nb. all land within the limits of any Indian reservation\n\nunder the jurisdiction of the United States\n\nGovernment, notwithstanding the issuance of any\n\npatent, and including rights-of-way running through\n\nthe reservation,\n\nc. all dependent Indian communities within the borders of\n\nthe United States whether within the original or\n\nsubsequently acquired territory thereof, and whether\n\nwithin or without the limits of a state, and\n\nd. all Indian allotments, the Indian titles to which have\n\nnot been extinguished, including individual allotments\n\nheld in trust by the United States or allotments owned\n\nin fee by individual Indians subject to federal law\n\nrestrictions regarding disposition of said allotments\n\nand including rights-of-way running through the same;\n\n4. \"Member of the tribe\" or \"tribal member\" means a person who\n\nis duly enrolled within the membership of the federally recognized\n\nIndian tribe or nation which owns or licenses the store;\n\n5. \"Nonmember of the tribe or nation\" or \"nontribal member\"\n\nmeans, with respect to a particular Indian tribe or nation, any\n\nperson who is not a duly enrolled member of that tribe or nation,\n\nand shall include any person who is a member of another Indian tribe\n\nor nation but not a member of that tribe or nation;\n\n6. \"Untaxed tobacco products\" means packages of tobacco\n\nproducts upon which taxes required by state law have not been paid\n\nand includes tobacco products upon which the incorrect rate of tax\n\napplicable to the retail establishment at which the tobacco product\n\nis sold has been paid, regardless of the identity of the\n\nestablishment which the tobacco product has been sold, shipped,\n\nconsigned or delivered;\n\n7. \"Contraband tobacco products\" means untaxed tobacco products\n\nfor which taxes are required to be paid pursuant to the provisions\n\nof Sections 425 through 428 of this title or Section 401 et seq. of\n\nthis title and which are in the possession, custody or control of\n\nany person, for the purpose of being consumed, sold, offered for\n\nsale or consumption or transported to any person in this state other\n\nthan a wholesaler licensed under Section 415 of this title;\n\nprovided, contraband tobacco products shall not include untaxed\n\ntobacco products sold to veterans' hospitals, to state-operated\n\ndomiciliary homes for veterans or to the United States for sale or\n\ndistribution by said entities in accordance with Sections 419\n\nthrough 421 of this title;\n\n8. \"Taxed tobacco products\" means packages of tobacco products\n\nupon which taxes required by law have been paid;\n\n9. \"Commission\" means the Oklahoma Tax Commission; and\n\n10. \"Person\" shall include any individual, company,\n\npartnership, joint venture, joint agreement, association (mutual or\n\notherwise), corporation, trust, estate, business trust receiver or\nSections 419\n\nthrough 421 of this title;\n\n8. \"Taxed tobacco products\" means packages of tobacco products\n\nupon which taxes required by law have been paid;\n\n9. \"Commission\" means the Oklahoma Tax Commission; and\n\n10. \"Person\" shall include any individual, company,\n\npartnership, joint venture, joint agreement, association (mutual or\n\notherwise), corporation, trust, estate, business trust receiver or\n\ntrustee appointed by any state or federal court, syndicates or any\n\ncombination acting as a unit, in the plural or singular number.","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":"584469747365654b2ca0f78c67d69f46986c11bfa86507b27b34a414609eba5d","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-424","next":"us-ok/okla.-stat.-tit.-68-68-426"},"notice":"GroundRules: Original legal text. Not legal advice."}