Pursuant to the authority and power granted by statute, the Oklahoma Tax Commission hereby directs that enforcement of the Unfair Cigarette and Tobacco Products Sales Act (68 O.S. § 326 et seq.) within this state shall be established and implemented through the procedures set out in this Subchapter. [See: 68 O.S. § 344 ]
Okla. Admin. Code § 710:70-3-1