Oklahoma § 68-403 - Payment of tax by wholesalers
Full text of Oklahoma Oklahoma Statutes § 68-403 — Payment of tax by wholesalers, with citation guidance and answers to common questions.
§ 68-403. Payment of tax by wholesalers
A. The excise taxes levied by this article shall be paid by the
wholesaler liable for payment of the tax. Provided, that the Tax
Commission may, in its discretion, where it is practical and
reasonable for the enforcement of the collection of taxes provided
hereunder, promulgate such rules as to permit cigars, stogies,
cheroots and tobacco products to remain untaxed in the hands of the
wholesalers until the original case or crate is broken, unpacked or
sold.
B. It is the intent and purpose of this section to require all
wholesalers to pay applicable tax provided for in this article upon
the sale, use, exchange or possession of taxable commodities.
Added by Laws 1965, c. 238, § 2, eff. July 1, 1965. Amended by Laws
2021, c. 385, § 11, eff. July 1, 2021.
Source: official Oklahoma text · Last verified 2026-08-27
Frequently Asked Questions About Oklahoma § 68-403
What does Oklahoma Statutes § 68-403 cover?
Section 68-403 ("Payment of tax by wholesalers") 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 § 68-403?
A common citation format is "Oklahoma Statutes § 68-403" (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 § 68-403 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.