Oklahoma Administrative Code
Title 710 - Oklahoma Tax Commission
Chapter 70 - Tobacco, Tobacco Products, and Cigarettes
Subchapter 7 - Cigarette and Tobacco Products Sales by Federally Recognized Indian Tribes and Nations
Section 710:70-7-4 - Stamps required
Current through Vol. 41, No. 13, March 15, 2024
All cigarettes sold or held for sale in the State of Oklahoma shall bear one of the following stamps:
(1) A stamp indicating that the retailer selling or holding for sale such cigarettes is a federally recognized Indian tribe or nation, or licensee thereof, which has entered into a Compact with the State of Oklahoma and is paying the payments specified thereunder; or
(2) A stamp indicating that the retailer selling or holding for sale such cigarettes is a federally recognized Indian tribe or nation, or licensee thereof, which has not entered into a Compact with the State of Oklahoma and the cigarettes bearing such stamps are being held for sale to members of that Indian tribe or nation; or
(3) A stamp indicating that the retailer selling or holding for sale such cigarettes does not meet the requirements of one of the above-referenced categories and is paying the tax levied pursuant to 68 O.S. § 301 et seq.
Added at 10 Ok Reg 683, eff 12-23-92 (emergency); Added at 10 Ok Reg 3867, eff 7-12-93; Amended at 27 Ok Reg 2350, eff 7-11-10; Amended at 28 Ok Reg 966, eff 6-1-11
