Oklahoma § 68-312.1 - Procedures for maintaining records and filing reports Required information

§ 68-312.1. Procedures for maintaining records and filing reports Required information

A. The Oklahoma Tax Commission, if in its discretion it deems

practical and reasonable, may establish procedures for maintaining

records and filing reports containing the information required by

this section. The exercise by the Tax Commission of the authority

granted in this subsection shall be by adoption of rules necessary

to establish procedures that increase compliance with the

requirements of this article.

B. Every wholesaler receiving cigarettes shall submit periodic

reports containing the information required by this subsection. In

each case, the information required shall be itemized so as to

disclose clearly the brand style of the product. The reports shall

be provided separately with respect to each of the facilities

operated by the wholesaler and shall include:

1. The quantity of cigarette packages that were distributed or

shipped to another wholesaler or to a retailer within the borders of

Oklahoma during the reporting period and the name and address of

each person to whom those products were ultimately distributed or

shipped;

2. The quantity of cigarette packages that were distributed or

shipped to another facility of the same wholesaler within the

borders of Oklahoma during the reporting period; and

3. The quantity of cigarette packages that were distributed or

shipped within the borders of Oklahoma to Indian tribal entities or

licensees of Indian tribal entities or instrumentalities of the

federal government during the reporting period and the name and

address of each person to whom those products were distributed or

shipped.

C. Manufacturers shall submit periodic reports containing the

information required by this subsection. In each case, the

information required shall be itemized so as to disclose clearly the

brand style of the product. The reports shall be provided

separately with respect to each of the facilities operated by the

manufacturer and shall include:

1. The quantity of cigarette packages that were distributed or

shipped to another manufacturer or to a wholesaler within the

borders of Oklahoma during the reporting period and the name and

address of each person to whom those products were distributed or

shipped;

Oklahoma Statutes - Title 68. Revenue and Taxation

2. The quantity of cigarette packages that were distributed or

shipped to another facility of the same manufacturer within the

borders of Oklahoma during the reporting period; and

3. The quantity of cigarette packages that were distributed or

shipped within the borders of Oklahoma to instrumentalities of the

federal government during the reporting period and the name and

address of each person to whom those products were distributed or

shipped.

D. The Tax Commission shall establish the reporting period,

which shall be no longer than three (3) calendar months and no

shorter than one (1) calendar month. Reports shall be submitted

electronically as prescribed by the Tax Commission.

E. Each wholesaler 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 recipient of cigarettes. The invoices or

documentation shall show the name, address, phone number and

wholesale license number of the consignor, seller, purchaser, or

consignee, and the quantity by brand style of the cigarettes

involved in the transaction.

F. Each retailer shall maintain copies of invoices or

equivalent documentation for every transaction in which the retailer

receives or purchases cigarettes at each of its facilities. The

invoices or documentation shall show the name and address of the

wholesaler from whom, or the address of another facility of the same

retailer from which, the cigarettes were received, the quantity of

each brand style received in such transaction and the retail

cigarette license number or sales tax license number.

G. Each manufacturer shall maintain copies of invoices or

equivalent documentation for each of its facilities for every

transaction in which the manufacturer is the seller, purchaser,

consignor, consignee, or recipient of cigarettes. The invoices or

documentation shall show the name and address of the consignor,

seller, purchaser, or consignee, and the quantity by brand style of

the cigarettes involved in the transaction.

H. Records required under subsections E through G of this

section shall be preserved on the premises described in the license

in such a manner as to ensure permanency and accessibility for

inspection at reasonable hours by authorized personnel of the

Oklahoma Tax Commission. With the permission of the Tax Commission,

manufacturers, wholesalers, and retailers may retain records off

premises, but shall transmit duplicates of the invoices or the

equivalent documentation to each place of business within twentyfour (24) hours upon the request of the Tax Commission.

I. The records required by subsections E through G of this

section shall be retained for a period of three (3) years from the

date of the transaction.

Oklahoma Statutes - Title 68. Revenue and Taxation

J. The Tax Commission, upon request, shall have access to

reports and records required under this act. The Tax Commission at

its sole discretion may share the records and reports required by

such sections with law enforcement officials of the federal

government, the State of Oklahoma, other states, or international

authorities and shall upon request share the records and reports

with state and local law enforcement officials; provided, in the

event a request is made to share records and reports pertaining to

any Indian tribal entity or licensees of Indian tribal entities, the

appropriate tribal Attorney General’s office shall be notified prior

to the disclosure of such records.

Added by Laws 2003, c. 475, § 4, eff. Nov. 1, 2003. Amended by Laws

2005, c. 479, § 7, eff. July 1, 2005; Laws 2008, c. 378, § 6, emerg.

eff. June 4, 2008; Laws 2009, c. 434, § 6, eff. Jan. 1, 2010.