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Excise on Tobacco Products | Midpage
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Oklahoma Administrative Code
Title 710
Chapter 70
Subchapter 5
Excise on Tobacco Products
Oklahoma Tax Commission
710:70-5-1
Authority to direct procedures for payment of excise tax levied on tobacco products
710:70-5-2
Payment of tax on tobacco products
710:70-5-3
Minimum requirements of monthly tobacco products tax reports of licensed manufacturers, wholesalers or retailers
710:70-5-4
Incomplete monthly tobacco tax reports of licensed manufacturers or wholesalers; forfeiture of discount
710:70-5-5
Due dates for timely filing of monthly tobacco products tax reports and paying tax
710:70-5-6
Discount for timely filing of monthly tobacco products tax reports and paying taxes
710:70-5-7
Penalty and interest for failure to timely pay tax
710:70-5-8
Reports on tobacco products by persons, retailers, consumers, carriers or bailees other than those required to report and pay tax
710:70-5-11
Seizure of tobacco products
710:70-5-13
Requirements placed on wholesalers and retailers to maintain copies of invoices with certain information that must be shown on each invoice
710:70-5-14
Wholesale, retail, and distributing agent licenses required