Statutes, codes, and regulations
Oklahoma Administrative Code
Title 710 - Oklahoma Tax CommissionChapter 70 - Tobacco, Tobacco Products, and CigarettesSubchapter 2 - Cigarette Stamp Tax
Part 1 - GENERAL PROVISIONS
Section 710:70-2-3 - When stamps must be applied

Okla. Admin. Code § 710:70-2-3

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Current through Vol. 42, No. 7, December 16, 2024
Section 710:70-2-3 - When stamps must be applied

Oklahoma cigarette stamps and Oklahoma Tribal stamps may be applied only to cigarette packages that the wholesaler, has received directly from either a manufacturer or importer of cigarettes, providing that manufacturer or importer possesses a valid permit under 26 U.S.C. § 5712. Effective January 1, 2010, a wholesaler must purchase cigarettes from a manufacturer holding an Oklahoma Cigarette Manufacturer License.

Okla. Admin. Code § 710:70-2-3

Added at 21 Ok Reg 1145, eff 5-13-04; Amended at 27 Ok Reg 2350, eff 7-11-10