Oklahoma § 68-307 - Consumer bringing cigarettes from without state as
Full text of Oklahoma Oklahoma Statutes § 68-307 — Consumer bringing cigarettes from without state as, with citation guidance and answers to common questions.
§ 68-307. Consumer bringing cigarettes from without state as
retailer.
A consumer who secures cigarettes from without the state and has
same brought into the state by a common carrier or otherwise shall
be held to be a retailer, and its, his or her place of business
Oklahoma Statutes - Title 68. Revenue and Taxation
shall be deemed the point within the state at which the cigarettes
are received. Such person holding himself out as consumer and
purchasing cigarettes in a larger quantity than forty shall be
subject to the same provisions, rules and regulations with respect
to cigarettes as are by this article imposed upon retailers.
Laws 1965, c. 195, § 2.
Frequently Asked Questions About Oklahoma § 68-307
What does Oklahoma Statutes § 68-307 cover?
Section 68-307 ("Consumer bringing cigarettes from without state as") is part of the Oklahoma Statutes, the codified statutory law of Oklahoma. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Oklahoma § 68-307?
A common citation format is "Oklahoma Statutes § 68-307" (Oklahoma). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Oklahoma law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Oklahoma official source linked on this page or consult a licensed Oklahoma attorney.
How does Oklahoma § 68-307 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Oklahoma can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Oklahoma.