Subchapter 5 - Excise on Tobacco Products
- Section 710:70-5-1 - Authority to direct procedures for payment of excise tax levied on tobacco products
- Section 710:70-5-2 - Payment of tax on tobacco products
- Section 710:70-5-3 - Minimum requirements of monthly tobacco products tax reports of licensed manufacturers, wholesalers or retailers
- Section 710:70-5-4 - Incomplete monthly tobacco tax reports of licensed manufacturers or wholesalers; forfeiture of discount
- Section 710:70-5-5 - Due dates for timely filing of monthly tobacco products tax reports and paying tax
- Section 710:70-5-6 - Discount for timely filing of monthly tobacco products tax reports and paying taxes
- Section 710:70-5-7 - Penalty and interest for failure to timely pay tax
- Section 710:70-5-8 - Reports on tobacco products by persons, retailers, consumers, carriers or bailees other than those required to report and pay tax
- Section 710:70-5-9 - Reports and payment of taxes on drop shipments of tobacco products [REVOKED]
- Section 710:70-5-10 - Prohibition against the possession, sale, use, distribution, exchange, barter, giving away or in any manner dealing with tobacco products upon which the tobacco products tax has not been paid [REVOKED]
- Section 710:70-5-11 - Seizure of tobacco products
- Section 710:70-5-12 - Oklahoma tobacco products tax rates [REVOKED]
- Section 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
- Section 710:70-5-14 - Wholesale, retail, and distributing agent licenses required