Okla. Stat. tit. 68 § 317.6

Current through Laws 2024, c. 328.
Section 317.6 - Delivery Sale of Cigarettes - Collection and Remission of Taxes to Oklahoma Tax Commission - Exceptions

Each person accepting a purchase order for a delivery sale shall collect and remit to the Oklahoma Tax Commission any taxes levied by Oklahoma with respect to such delivery sale, except that such collection and remission shall not be required to the extent such person has obtained proof, in the form of the presence of applicable tax stamps or otherwise, that such taxes already have been paid to Oklahoma.

Okla. Stat. tit. 68, § 317.6

Repealed by Laws 2014 , c. 338, s. 4, eff. 11/1/2014.
Added by Laws 2003 , HB 1814, c. 475, § 11, eff. 11/1/2003.