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 Oklahoma Statutes (Last Updated: September 18, 2014)
 Title 68. REVENUE AND TAXATION

  § 68-317.5. Filings with Tax Commission.  

Latest version.

  • A.  Prior to making delivery sales or mailing, shipping, or otherwise delivering cigarettes in connection with any such sales, every person shall file with the Oklahoma Tax Commission a statement setting forth such person’s name, trade name, and the address of such person’s principal place of business and any other place of business.

    B.  Not later than the twentieth day of each calendar month, each person that has made a delivery sale or mailed, shipped or otherwise delivered cigarettes in connection with any such sale during the previous calendar month shall file with the Tax Commission a memorandum or a copy of the invoice which provides for each and every such delivery sale:

    1.  The name and address of the individual to whom such delivery sale was made;

    2.  The brand or brands of the cigarettes that were sold in such delivery sale; and

    3.  The quantity of cigarettes that were sold in such delivery sale.

    C.  Any person that satisfies the requirements of Section 376 of Title 15 of the United States Code shall be deemed to satisfy the requirements of this section.

Added by Laws 2003, c. 475, § 10, eff. Nov. 1, 2003.  Amended by Laws 2012, c. 357, § 6, eff. July 1, 2012.