Okla. Admin. Code § 710:70-5-2 - Payment of tax on tobacco products
The excise tax levied upon the sale, use, distribution, exchange, barter or possession of tobacco products in this State shall be paid on a monthly basis by the licensed manufacturer, wholesaler or retailer first possessing, selling, using, distributing, exchanging, bartering, or in any manner dealing with such tobacco products in this State. No other person, shall first possess, use, sell, exchange, distribute, barter or in any manner deal with such tobacco products in this State upon which the excise tax has not been paid.
Notes
Amended at 27 Ok Reg 2350, eff 7-11-10 ; Amended at 30 Ok Reg 1474, eff 7-1-13
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