Oklahoma Administrative Code
Title 710 - Oklahoma Tax Commission
Chapter 70 - Tobacco, Tobacco Products, and Cigarettes
Subchapter 5 - Excise on Tobacco Products
Section 710:70-5-11 - Seizure of tobacco products
Universal Citation: OK Admin Code 710:70-5-11
Current through Vol. 42, No. 1, September 16, 2024
(a) Any authorized agent of the Oklahoma Tax Commission or any sheriff, deputy sheriff or police law enforcement officer may seize all tobacco products subject to the Tobacco Products Excise Tax, found in the possession, custody or control of any person required to file monthly reports or to pay said taxes, if:
(1) The person has failed to timely file a
required monthly report; or
(2) The
person has failed to timely pay said taxes when due; or
(3) The Commission has determined that the
person is attempting to evade or avoid payment of the tobacco excise tax;
or
(4) The Commission has
determined the person has violated any of the provisions of the Tobacco
Products Tax Act or the Rules of the Oklahoma Tax Commission.
(b) Intent to evade or avoid payment of Tobacco Products taxes may be presumed upon:
(1) Failure to timely file reports or to
timely pay taxes; or
(2) Receipt of
possession, control or custody, within this State, of any tobacco products,
upon which the tobacco products tax has not been paid, from any person not
holding a valid Oklahoma Tobacco License. The burden of proof shall be on the
person, taxpayer or reporter to prove otherwise. [See: 68 O.S.
§
417
]
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