Oklahoma § 68-400.5 - Retailer purchases from licensed wholesaler required
Full text of Oklahoma Oklahoma Statutes § 68-400.5 — Retailer purchases from licensed wholesaler required, with citation guidance and answers to common questions.
§ 68-400.5. Retailer purchases from licensed wholesaler required
A. Retailers shall only purchase tobacco products from an
Oklahoma-licensed tobacco wholesaler evidenced by a current listing
provided by the Oklahoma Tax Commission. All purchase invoices
shall contain the license number of the wholesaler and shall be made
available for inspection by the Tax Commission. Any purchases of
Oklahoma Statutes - Title 68. Revenue and Taxation
tobacco products from a person who is not holding a current Oklahoma
wholesale tobacco license shall be punishable by a fine of the
greater of One Thousand Dollars ($1,000.00) or five times the unpaid
tax on such products. The fine shall be in addition to payment of
any unpaid tobacco products tax and the forfeiture of any tobacco
products to the State of Oklahoma as provided by Section 414 of this
title. A second or subsequent offense shall be punishable by
revocation of the license. If the retailer fails to pay a fine
within thirty (30) days, the retailer's license shall be suspended
until the fine is paid in full.
B. The Oklahoma Tax Commission shall make available for all
licensed retailers a list of currently licensed wholesalers at least
monthly or through the use of a website maintained by or on behalf
of the Oklahoma Tax Commission with updates made as often as
practical but no less than every thirty (30) days.
C. Fines collected pursuant to the provisions of subsection A
of this section shall be deposited in the Tobacco Products Tax
Enforcement Unit Revolving Fund created in Section 400.6 of this
title.
Added by Laws 2021, c. 385, § 6, eff. July 1, 2021. Amended by Laws
2023, c. 285, § 4, eff. July 1, 2023.
Source: official Oklahoma text · Last verified 2026-08-27
Frequently Asked Questions About Oklahoma § 68-400.5
What does Oklahoma Statutes § 68-400.5 cover?
Section 68-400.5 ("Retailer purchases from licensed wholesaler required") 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 § 68-400.5?
A common citation format is "Oklahoma Statutes § 68-400.5" (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 § 68-400.5 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.