Oklahoma § 68-400.3 - Retailer or consumer backup tax – Vendor liability
Full text of Oklahoma Oklahoma Statutes § 68-400.3 — Retailer or consumer backup tax – Vendor liability, with citation guidance and answers to common questions.
§ 68-400.3. Retailer or consumer backup tax – Vendor liability
A. In the event the tax imposed by Section 400 et seq. of Title
68 of the Oklahoma Statutes is not otherwise paid by the wholesaler
as provided in Section 3 of this act, the tax shall be collected as
a backup tax upon the first receipt of tobacco products by any
retailer or end user when received from a source outside of the
state or upon the first sale or use when the product is manufactured
in this state. Such tax is imposed upon, and shall be the liability
of, any such retailer or consumer who first received the tobacco
products in the state.
B. The ultimate vendor of tobacco products shall be jointly and
severally liable for the backup tax levied by subsection A of this
section if the ultimate vendor knows or has reason to know that the
tobacco products tax imposed by Section 400 et seq. of Title 68 of
the Oklahoma Statutes has not been paid.
C. The payment of the tax as provided in this section shall not
absolve any person from payment of fines assessed under this
article.
Added by Laws 2021, c. 385, § 4, eff. July 1, 2021.
Source: official Oklahoma text · Last verified 2026-08-27
Frequently Asked Questions About Oklahoma § 68-400.3
What does Oklahoma Statutes § 68-400.3 cover?
Section 68-400.3 ("Retailer or consumer backup tax – Vendor liability") 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 § 68-400.3?
A common citation format is "Oklahoma Statutes § 68-400.3" (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 § 68-400.3 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.