Oklahoma § 68-403.1 - Procedures for collection of certain payments in lieu of

§ 68-403.1. Procedures for collection of certain payments in lieu of

excise taxes and payment of excise taxes.

A. The Oklahoma Tax Commission is hereby authorized and

empowered, if in its discretion it deems practical and reasonable,

to establish procedures for payment of excise taxes levied in

Section 400 et seq. of this title, for the collection from a

Oklahoma Statutes - Title 68. Revenue and Taxation

wholesaler of payments in lieu of excise taxes authorized pursuant

to a compact entered into by the State of Oklahoma and a federally

recognized Indian tribe or nation pursuant to the provisions of

subsection C of Section 346 of this title, in respect to articles

containing tobacco, pursuant to monthly tobacco products tax

reports. Provided, exercise by the Tax Commission of the authority

granted herein shall be by adoption of rules necessary to establish

procedures for collection of such tax through monthly reporting

procedures consistent with the provisions of Section 400 et seq. of

this title.

B. In the event the Tax Commission shall determine to collect

such tax through monthly reporting procedures and adopt rules and

regulations therefor:

1. All provisions of Section 400 et seq. of this title relating

to untaxed tobacco products shall be interpreted to include and

shall be applicable to all tobacco products for which the tax

required by law has not been paid;

2. No person, retailer or wholesaler, as defined in Section 400

of this title, shall possess, sell, use, exchange, barter, give away

or in any manner deal with any tobacco products within this state

upon which such tax is levied and unpaid; and

3. Any wholesaler required to report and remit such taxes or

payments in lieu of taxes required pursuant to a compact authorized

by subsection C of Section 346 of this title to the Tax Commission

shall be allowed a discount of two percent (2%) of the tax due for

maintaining and collecting such tax or payments for the benefit of

the state, if such tax or payment is timely reported and remitted.

Added by Laws 1980, c. 207, § 3, emerg. eff. May 29, 1980. Amended

by Laws 1992, c. 339, § 18, eff. Jan. 1, 1993; Laws 2009, c. 434, §

15, eff. Jan. 1, 2010; Laws 2021, c. 385, § 12, eff. July 1, 2021.