Okla. Admin. Code § 710:70-7-4 - Stamps required
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.
Notes
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