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 710:70-2-3 - When stamps must be applied
Universal Citation: OK Admin Code 710:70-2-3
Current through Vol. 42, No. 1, September 16, 2024
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.
Added at 21 Ok Reg 1145, eff 5-13-04; Amended at 27 Ok Reg 2350, eff 7-11-10
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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