Oklahoma § 68-344 - Enforcement of act
Full text of Oklahoma Oklahoma Statutes § 68-344 — Enforcement of act, with citation guidance and answers to common questions.
§ 68-344. Enforcement of act
The Oklahoma Tax Commission shall prescribe, adopt and enforce
rules and regulations relating to the administration and enforcement
of Sections 326 through 345 of Title 68 of the Oklahoma Statutes.
The Commission is hereby empowered to and may from time to time
undertake and make or cause to be made one or more cost surveys for
the state or such trading area or areas as it shall define and when
such cost survey shall have been made by or approved by it, it shall
be permissible to use such cost survey as provided in Section 337 of
Title 68 of the Oklahoma Statutes. The Commission may revoke or
suspend the license issued under the provisions of Sections 326
through 345 of Title 68 of the Oklahoma Statutes or the cigarette
tax laws of this state, of any person who refuses or neglects to
comply with any provisions of Sections 326 through 345 of Title 68
of the Oklahoma Statutes or any rule or regulation of the Commission
prescribed under Sections 326 through 345 of Title 68 of the
Oklahoma Statutes.
Whenever any person fails to comply with any provision of
Sections 326 through 345 of Title 68 of the Oklahoma Statutes or any
rule or regulation of the Commission promulgated thereunder, the
Commission upon hearing, after giving said person ten (10) days'
notice in writing specifying the time and place of the hearing and
requiring him to show cause why his license or licenses should not
be revoked, may revoke or suspend the license held by the person.
Any ruling, order or decision of the Commission shall be subject
to review as provided by Section 225 of Title 68 of the Oklahoma
Statutes.
Laws 1981, c. 211, § 4, emerg. eff. June 1, 1981.
Source: official Oklahoma text · Last verified 2026-08-27
Frequently Asked Questions About Oklahoma § 68-344
What does Oklahoma Statutes § 68-344 cover?
Section 68-344 ("Enforcement of act") 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 § 68-344?
A common citation format is "Oklahoma Statutes § 68-344" (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 § 68-344 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.