Okla. Admin. Code § 710:70-2-10

Current through Vol. 42, No. 7, December 16, 2024

Section 710:70-2-10 - Discount on cigarette tax stamps purchased

(a)Allowable discount. Every person purchasing cigarette or tobacco tax stamps from the Oklahoma Tax Commission may do so at a reduction of one and one-half cents ($0.015) per stamp. The discount herein provided shall be the only discount allowed to purchasers from the Tax Commission.

(b)Exceptions and limitations. The discount described in this Section shall not be applicable or available:

(1) On purchases of less than One Hundred Dollars ($100.00) at any one time;

(2) To out-of-state purchasers who reside in states that do not give discounts on cigarette stamps purchased by State of Oklahoma cigarette dealers;

(3) To a purchaser who has an unpaid assessment or is delinquent in one or more required reports; or,

(4) To a purchaser who refuses to comply with the laws of the State of Oklahoma. [See: 68 O.S.Supp.2004, §311]

Okla. Admin. Code § 710:70-2-10

Added at 22 Ok Reg 525, eff 1-28-05 (emergency); Added at 22 Ok Reg 2243, eff 6-25-05; Amended at 28 Ok Reg 966, eff 6-1-11