Oklahoma Administrative Code
Title 710 - Oklahoma Tax Commission
Chapter 70 - Tobacco, Tobacco Products, and Cigarettes
Subchapter 2 - Cigarette Stamp Tax
Part 1 - GENERAL PROVISIONS
Section 710:70-2-10 - Discount on cigarette tax stamps purchased
Universal Citation: OK Admin Code 710:70-2-10
Current through Vol. 42, No. 1, September 16, 2024
(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]
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
Disclaimer: These regulations may not be the most recent version. Oklahoma may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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