Article 3 - CIGARETTE STAMP TAX

Section 301 - Definitions
Section 302 - Stamp excise tax upon sale, use, gift, possession or consumption of cigarettes
Section 302-1 - Additional tax on cigarettes - Rates - Apportionment of revenues
Section 302-2 - Additional tax on cigarettes - Rates - Disposition of revenue
Section 302-3 - Additional tax on cigarettes - Rate - Apportionment of revenues
Section 302-4 - Additional excise tax on cigarettes - Rate - Apportionment
Section 302-5 - Tax on cigarettes in addition to tax levied in Sections 302 to 302- 4 - Rate - Apportionment
Section 302-6 - Cigarette and Tobacco Tax Advisory Committee
Section 302-7 - Additional tax on cigarettes - Rates - Apportionment of revenue
Section 302-7a - State Health Care Enhancement Fund
Section 303 - Purpose of tax - Disposition of revenue
Section 304 - Licenses - Fees - Conditions - Revocation or suspension
Section 305 - Stamps required - Seizure
Section 305.1 - Unlawful affixing of stamp - Prima facie evidence of violation
Section 305.2 - Revolving fund for Office of Attorney General
Section 306 - Sale, when tax not paid or stamps not affixed
Section 307 - Consumer bringing cigarettes from without state as retailer
Section 308 - Purchase, manufacture, custody, and sale of stamps
Section 309 - Carriers transporting cigarettes
Section 310 - [Repealed]
Section 311 - Sale of stamps to wholesalers or jobbers at discount as compensation for costs incurred
Section 312 - Records and reports
Section 312.1 - Procedures for maintaining records and filing reports - Required information
Section 313 - Wholesale and retail stocks to be kept separate
Section 314 - Salesmen for manufacturers - Records and reports
Section 315 - Inspections and examinations
Section 316 - Offenses - Penalties
Section 317 - Unlawful sale, use and manufacture of stamps, impressions, etc. - Forgery - Counterfeiting
Section 317.1 - Delivery sale to underage individual
Section 317.2 - Delivery Sale of Cigarettes - Certification Requirements - Verification of Information - Notice - Payment Requirement for Internet Purchase
Section 317.3 - Notice Requirements
Section 317.4 - Cigarette Shipping Requirements
Section 317.5 - Delivery Sale of Cigarettes - Filing of Statement and Invoice with Oklahoma Tax Commission
Section 317.6 - Delivery Sale of Cigarettes - Collection and Remission of Taxes to Oklahoma Tax Commission - Exceptions
Section 317.7 - Violations and Penalties
Section 317.8 - Actions to prevent or restrain violations
Section 317.9 - Restrictions on delivering cigarettes - Violations
Section 318 - [Repealed]
Section 319 - Restricting of licenses to residents and domesticated foreign corporations - Prohibition on discrimination
Section 320 - Surety, collateral or cash bond requirements for distributing agents, wholesalers or jobbers - Release of surety or security - Multiple licenses
Section 321 - Exemptions from tax
Section 322 - Rules and regulations
Section 323 - Restricted to sale or distribution to inmates - Possession by others
Section 324 - Compliance with law
Section 325 - Continuity of law