Okla. Admin. Code § 710:70-7-4

Current through Vol. 42, No. 7, December 16, 2024

Section 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.

Okla. Admin. Code § 710:70-7-4

Added at 10 Ok Reg 683, eff 12-23-92 (emergency); Added at 10 Ok Reg 3867, eff 7-12-93; Amended at 27 Ok Reg 2350, eff 7-11-10; Amended at 28 Ok Reg 966, eff 6-1-11