Oklahoma § 68-414 - Trucks and vehicles from which products are sold,
Full text of Oklahoma Oklahoma Statutes § 68-414 — Trucks and vehicles from which products are sold,, with citation guidance and answers to common questions.
§ 68-414. Trucks and vehicles from which products are sold,
exchanged or given away - Untaxed merchandise - Violations.
A. Each truck or vehicle wherefrom tobacco products are sold
shall be considered as a place of business and required to have a
wholesale license and a bond of not less than Five Hundred Dollars
($500.00).
B. Any person operating a truck or vehicle by selling,
exchanging or giving away untaxed merchandise covered by this
article shall be deemed guilty of violation of same and shall be
penalized as hereinbefore set forth, and untaxed merchandise handled
by this person as well as the vehicle used to transport the untaxed
tobacco products shall be subject to confiscation by authorized
agents of the Tax Commission or duly authorized peace officers.
C. After seizure or confiscation by such agent or officer, the
merchandise and property shall be held until all taxes, interest and
penalties due have been paid. If not paid within five (5) days
after date of seizure, it shall be sold at public sale by the
sheriff of the county where confiscated, after being advertised by
posting of notice of such sale in five public places in the county
where the sale is to occur. The proceeds of the sale shall be
applied to taxes, interest and penalties due and to the cost of the
sale, and the remainder, if any, shall be paid to the State
Treasurer, by the sheriff conducting such sale, to be deposited to
the credit of the General Revenue Fund.
Added by Laws 1965, c. 238, § 2, eff. July 1, 1965. Amended by Laws
2021, c. 385, § 17, eff. July 1, 2021; Laws 2021, c. 526, § 7, eff.
July 1, 2021.
Source: official Oklahoma text · Last verified 2026-08-27
Frequently Asked Questions About Oklahoma § 68-414
What does Oklahoma Statutes § 68-414 cover?
Section 68-414 ("Trucks and vehicles from which products are sold,") 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 § 68-414?
A common citation format is "Oklahoma Statutes § 68-414" (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 § 68-414 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.