Title 68, Title 68 — Revenue and Taxation

A. Retailers shall only purchase tobacco products from an Oklahoma-licensed tobacco wholesaler evidenced by a current listing provided by the Oklahoma Tax Commission. All purchase invoices shall contain the license number of the wholesaler and shall be made available for inspecti…

A. There is hereby created in the State Treasury a revolving fund for the Oklahoma Tax Commission, to be designated the "Tobacco Products Tax Enforcement Unit Revolving Fund". The fund shall be a continuing fund, not subject to fiscal limitations, and shall consist of any monies …

Home-Based Support Quality Assurance Assessment. A. As used in this section: 1. “Contracted community-based service provider” means any entity contracted by the Department of Human Services, the Oklahoma Health Care Authority, or any private person providing the support, or promo…

For the purpose of this article: 1. The word "person" shall mean any individual, company, limited liability company, corporation, partnership, association, joint adventure, estate, trust or any other group, or combination acting as a unit, and the plural as well as the singular, …

There shall be levied, assessed, collected and paid in respect to the articles containing tobacco enumerated in Section 401 et seq. of this title, a tax in the following amounts: 1. Little Cigars. Upon cigars of all descriptions made of tobacco, or any substitute therefor, and we…

Apportionment of revenues. In addition to the tax levied by Section 402 of this title, there is hereby levied upon the sale, use, exchange or possession of articles containing tobacco as defined in Section 402 of this title, a tax in the following amounts: 1. Upon cigars of all d…

Sections 402 to 402-1 - Rates - Apportionment. A. In addition to the tax levied in Sections 402 and 402-1 of this title, effective January 1, 2005, there shall be levied, assessed, collected, and paid in respect to the articles containing tobacco enumerated in Section 401 et seq.…

A. The excise taxes levied by this article shall be paid by the wholesaler liable for payment of the tax. Provided, that the Tax Commission may, in its discretion, where it is practical and reasonable for the enforcement of the collection of taxes provided hereunder, promulgate s…

excise taxes and payment of excise taxes. A. The Oklahoma Tax Commission is hereby authorized and empowered, if in its discretion it deems practical and reasonable, to establish procedures for payment of excise taxes levied in Section 400 et seq. of this title, for the collection…

A. It shall be unlawful for any person to sell, offer for sale or import into this state any package or container of tobacco products: 1. Which bears any label or notice prescribed by the United States Department of Treasury to identify tobacco products intended for export and ex…

Disposition of revenue. The sale, barter or exchange of tobacco products or possession of tobacco products for consumption, is hereby declared to be subject to taxation authorized by Section 12 of Article X of the Oklahoma Constitution, and it is the purpose and intention of this…

hindering inspection. It shall be provided by regulations of the Tax Commission the methods of breaking packages, forms and kinds of containers that shall be employed by persons subject to the tax levied by this article which will make possible the enforcement of payment by inspe…

The Tax Commission shall administer and enforce all provisions of this article. It shall have the power to enter upon the premises of any taxpayer and to examine, or cause to be examined by an agent or representative designated by it for such purpose, any books, invoices, papers,…

This act shall be known and may be cited as the “Oklahoma Specialized Quality Investment Act”. Added by Laws 2004, c. 391, § 1, eff. July 1, 2004. Amended by Laws 2006, c. 1, § 12, eff. July 1, 2007, following passage of State Question No. 725 (SB 755, Laws 2005, c. 239) on Nov. …

manufacturing and jobs. It is the intent of the Legislature that: 1. The State of Oklahoma provide appropriate incentives to support retention of a qualified manufacturing establishment: a. that is imminently at risk of ceasing operations in this state, b. that provides long-term…

For purposes of the Oklahoma Specialized Quality Investment Act: 1. “Capital costs” means costs for land, buildings, improvements to buildings, fixtures and for machinery, equipment and other personal property used in and for the manufacturing process incurred by a qualified esta…

Terms. A. A qualified establishment shall be eligible to enter into a quality investment agreement with the Oklahoma Department of Commerce for a period not to exceed five (5) years. B. Under such an agreement, the establishment shall agree to abide by the terms of the agreement …

There is hereby created within the State Treasury a special fund for the Oklahoma Tax Commission to be designated the “Specialized Quality Investment Payment Fund”. The Tax Commission is hereby authorized and directed to withhold a portion of the taxes levied and collected pursua…

Cessation of payments and recovery of payments when agreement terms not met – Additional payments. A. As soon as practicable after the end of a fiscal year for which a qualified establishment has qualified to receive an investment payment, the establishment shall file a claim for…

Notwithstanding any other provision of law, if a qualified establishment receives an investment payment pursuant to the provisions of this act, neither the qualified establishment nor its contractors or subcontractors shall be eligible to receive the credits or exemptions provide…

The Oklahoma Department of Commerce and the Oklahoma Tax Commission shall promulgate rules necessary to implement their respective duties and responsibilities under the provisions of this act. Added by Laws 2004, c. 391, § 8, eff. July 1, 2004.

– Punishment. Any person making an application, claim for payment or any report, return, statement or other instrument or providing any other information pursuant to the provisions of this act who willfully makes a false or fraudulent application, claim, report, return, statement…

A. Every wholesaler who purchases or allows to come into his or her possession any untaxed merchandise coming under the scope of this article shall file with the Oklahoma Tax Commission a surety or collateral or cash bond in the amount of Twenty-five Thousand Dollars ($25,000.00)…

carrier - Statement of consignment - Violations. The right of a carrier in this state to carry untaxed tobacco products shall not be affected hereby; provided, that carriers delivering untaxed tobacco products to any person in this state other than an Oklahoma-licensed wholesaler…

exchanged or given away - Untaxed merchandise - Violations. A. Each truck or vehicle wherefrom tobacco products are sold shall be considered as a place of business and required to have a wholesale license and a bond of not less than Five Hundred Dollars ($500.00). B. Any person o…

Penalties. A. Every wholesaler of tobacco products in this state, as a condition of carrying on such business, shall annually secure from the Oklahoma Tax Commission a written license and shall pay an annual fee of Two Hundred Fifty Dollars ($250.00); provided, such fee shall not…

A. All tobacco products upon which a tax is levied by Section 400 et seq. of this title and all tobacco products sold, offered for sale or imported into this state in violation of the provisions of Section 403.2 of this title, found in the possession, custody or control of any pe…

have not been paid - Penalties. A. It shall be unlawful for any person to transport or possess tobacco products where the tax on such tobacco products has not been paid and exceeds the sum of One Hundred Dollars ($100.00). B. Except as otherwise provided in subsections C and D of…

The following sales are hereby exempted from the tobacco products tax levied pursuant to the provisions of Section 401 et seq. of this title: 1. All tobacco products sold to veterans hospitals and state- operated domiciliary homes for veterans located in the State of Oklahoma, fo…

The Oklahoma Tax Commission shall prescribe such rules and make such regulations as to the sale of such tobacco products and the exemption from the tobacco products tax thereon, as shall be deemed necessary to comply with the provisions of the preceding section. Laws 1965, c. 238…

documentation. A. Each wholesaler of tobacco products, as defined in Section 400 of this title, shall maintain copies of invoices or equivalent documentation for each of its facilities for every transaction in which the wholesaler is the seller, purchaser, consignor, consignee or…

This act shall be known and may be cited as the “Oklahoma Quality Investment Act”. Added by Laws 2006, c. 1, § 1, eff. July 1, 2007, following passage of State Question No. 725 (SB 755, Laws 2005, c. 239) on Nov. 7, 2006.

A. It is the purpose of this act to implement the provisions of the constitutional amendment contained in Enrolled Senate Bill No. 755 of the 1st Session of the 50th Oklahoma Legislature. B. It is the intent of the Legislature that: 1. The State of Oklahoma provide appropriate in…

For purposes of the Oklahoma Quality Investment Act: 1. “At-risk establishments” are those manufacturing establishments, presently existing in Oklahoma which the Quality Investment Committee, as described in paragraph 6 of this section, finds would be lost within the state based …

– Qualifications. A. An establishment which meets the qualifications specified in the Oklahoma Quality Investment Act may apply to enter into a Quality Investment Contract to receive annual incentive payments over a five-year period from the Oklahoma Tax Commission pursuant to th…

– New application – Verification and payment. A. As soon as practicable after the end of a calendar year for which an establishment has qualified to receive an incentive payment, the establishment shall file a claim for the payment with the Oklahoma Tax Commission for one-tenth (…

– Consideration by Governor, Speaker and President Pro Tempore – Investments authorized. A. The Quality Investment Committee shall meet not less than once per quarter and consider applications for Quality Investment Contracts from at-risk establishments. The Committee shall revie…

Notwithstanding any other provision of law, if a qualified establishment receives an incentive payment pursuant to the provisions of this act, neither the qualified establishment nor its contractors or subcontractors shall be eligible to receive the credits or exemptions provided…

Commission – Rules. The Oklahoma Department of Commerce and the Oklahoma Tax Commission shall promulgate rules necessary to implement their respective duties and responsibilities under the provisions of this act. Added by Laws 2006, c. 1, § 8, eff. July 1, 2007, following passage…

Aiding or abetting – Felony – Punishment. Any person making an application, claim for payment or any report, return, statement or other instrument or providing any other information pursuant to the provisions of this act who willfully makes a false or fraudulent application, clai…

The sale of such tobacco products under paragraph 1 of Section 419 and Section 420 of this title shall be restricted to sales or distribution to inmates of such veterans hospitals, or residents of such state-operated domiciliary homes for veterans, as shown by the records thereof…

A. The Oklahoma Department of Commerce shall, using its own resources or through a contract with a service provider, conduct a five-year performance review of the Oklahoma Quality Investment Act. The performance review may include measures of economic productivity in areas or reg…

license. All wholesalers or retailers selling or distributing such tobacco products under the provisions of this act shall comply with the provisions of such sections, and the rules and regulations of the Oklahoma Tax Commission as to such sale or distribution, and failure to so …

It is hereby declared to be the intention of the Legislature that this act be construed as being an amendment and revision of the present tobacco tax law and that the repeal and reenactment of said law herein for such purpose shall not affect any license issued or any tax liabili…

The provisions of Sections 9 through 12 of this act shall not apply to a federally recognized Indian tribe or nation which has entered into a compact with the State of Oklahoma pursuant to the provisions of subsection C of Section 1 of this act or to a licensee of such a tribe or…

As used in Sections 425 through 429 of this title: 1. "Tribally owned or licensed store" means a store or place of business which is owned and operated by a federally recognized Indian tribe or nation, other than a federally recognized Indian tribe or nation which has entered int…

distributing or purchasing contraband tobacco products. A. It shall be unlawful for any person knowingly to ship, transport, receive, possess, sell, distribute or purchase contraband tobacco products. Any person who engages in shipping, transporting, receiving, possessing, sellin…

licensed stores - Collecting, reporting and remitting tax. Every wholesaler doing business within this state and required to secure a license as provided in Section 415 of this title may sell tobacco products to tribally owned or licensed stores in this state. It shall be the dut…

Authority of peace officers - Cooperation with Tax Commission. A. All untaxed tobacco products sold or shipped to tribally owned or licensed stores in this state by wholesalers not licensed by this state pursuant to the provisions of Section 415 of this title for the purpose of s…

A. Any revenue from a payment in lieu of excise taxes on tobacco products pursuant to a compact entered into by the State of Oklahoma and a federally recognized Indian tribe or nation pursuant to the provisions of subsection C of Section 1 of this act shall be deposited to the Ge…