Oklahoma Administrative Code
Title 710 - Oklahoma Tax Commission
Chapter 70 - Tobacco, Tobacco Products, and Cigarettes
Subchapter 5 - Excise on Tobacco Products
Section 710:70-5-8 - Reports on tobacco products by persons, retailers, consumers, carriers or bailees other than those required to report and pay tax

(a) Every person or entity, listed below, who possesses, controls, transports, uses or in any manner deals with tobacco products within this State subject to the tobacco products excise tax, upon which the tax has not been paid, even though not the party required to pay the tax, shall file a monthly report to the Oklahoma Tax Commission on prescribed forms as follows:

(b) All required monthly reports shall be due on or before the twentieth (20 th) day of the calendar month immediately following the calendar month in which the tobacco products subject to the tax are possessed, controlled, transported, used or in any manner dealt with in this State, in accordance with 710:70-5-5.

(c) Copies of invoices, bills of lading or other instruments of consignment submitted shall be subject to destruction upon completion of an office audit of the monthly report and shall not discharge the reporter from the statutory duty to maintain records and files of all such transactions and to permit inspection and examination thereof by the Commission. [See: 68 O.S. § 201; 68 O.S. §§ 401 et seq.]