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Oklahoma Administrative Code

Part 1

General Provisions

Oklahoma Tax Commission

710:70-2-1Purpose 710:70-2-2Definitions 710:70-2-3When stamps must be applied 710:70-2-4Conditions under which a cigarette license may be granted, maintained, or renewed 710:70-2-5Filing requirements for persons making "delivery sales of cigarettes"710:70-2-6Requirements placed on vendors making delivery sales of cigarettes 710:70-2-7Payment of taxes due on delivery sales of cigarettes 710:70-2-8Penalties for failure to comply with statutory provisions 710:70-2-9.1Vehicle and Vending Machine Cigarette Licenses 710:70-2-10Discount on cigarette tax stamps purchased 710:70-2-11Requirements placed on wholesalers and retailers to maintain copies of invoices 710:70-2-14Retail to retail sales of cigarettes prohibited 710:70-2-15Minimum requirements of monthly cigarette tax reports of licensed manufacturers and wholesalers