{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-50002","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-50002","heading":"Lost cigarette and tobacco stamps - Refunds","body":"The Oklahoma Tax Commission is hereby authorized to refund a\n\nwholesaler and/or jobber for cigarette or tobacco tax stamps which\n\nhave not been received after a period of ninety (90) days has\n\nexpired from the date of mailing such stamps; provided that before\n\nany refund is made, (a) an affidavit shall have been filed by the\n\nwholesaler and/or jobber with the Oklahoma Tax Commission setting\n\nforth the facts, (b) the Oklahoma Tax Commission has made an\n\ninvestigation, and (c) an audit has been made to determine the loss.\n\nPayment of any such refund shall be made from current collections\n\nfrom such stamps and an appropriation of so much of said funds as is\n\nnecessary for such purpose is hereby made.","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":"12e745a0d5411240763b3c1951193199685f12ee00ca35315174dc4f6157a104","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-50001","next":"us-ok/okla.-stat.-tit.-68-68-50003"},"notice":"GroundRules: Original legal text. Not legal advice."}