Oklahoma Administrative Code
Title 710 - Oklahoma Tax Commission
Chapter 70 - Tobacco, Tobacco Products, and Cigarettes
Subchapter 5 - Excise on Tobacco Products
- Section 710:70-5-1 - Authority to direct procedures for payment of excise tax levied on tobacco products
- Section 710:70-5-2 - Payment of tax on tobacco products
- Section 710:70-5-3 - Minimum requirements of monthly tobacco products tax reports of licensed manufacturers, wholesalers or retailers
- Section 710:70-5-4 - Incomplete monthly tobacco tax reports of licensed manufacturers or wholesalers; forfeiture of discount
- Section 710:70-5-5 - Due dates for timely filing of monthly tobacco products tax reports and paying tax
- Section 710:70-5-6 - Discount for timely filing of monthly tobacco products tax reports and paying taxes
- Section 710:70-5-7 - Penalty and interest for failure to timely pay tax
- Section 710:70-5-8 - Reports on tobacco products by persons, retailers, consumers, carriers or bailees other than those required to report and pay tax
- Section 710:70-5-9 - Reports and payment of taxes on drop shipments of tobacco products [REVOKED]
- Section 710:70-5-10 - Prohibition against the possession, sale, use, distribution, exchange, barter, giving away or in any manner dealing with tobacco products upon which the tobacco products tax has not been paid [REVOKED]
- Section 710:70-5-11 - Seizure of tobacco products
- Section 710:70-5-12 - Oklahoma tobacco products tax rates [REVOKED]
- Section 710:70-5-13 - Requirements placed on wholesalers and retailers to maintain copies of invoices with certain information that must be shown on each invoice
- Section 710:70-5-14 - Wholesale, retail, and distributing agent licenses required
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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