Oklahoma § 68-50002 - Lost cigarette and tobacco stamps - Refunds
Full text of Oklahoma Oklahoma Statutes § 68-50002 — Lost cigarette and tobacco stamps - Refunds, with citation guidance and answers to common questions.
§ 68-50002. Lost cigarette and tobacco stamps - Refunds
The Oklahoma Tax Commission is hereby authorized to refund a
wholesaler and/or jobber for cigarette or tobacco tax stamps which
have not been received after a period of ninety (90) days has
expired from the date of mailing such stamps; provided that before
any refund is made, (a) an affidavit shall have been filed by the
wholesaler and/or jobber with the Oklahoma Tax Commission setting
forth the facts, (b) the Oklahoma Tax Commission has made an
investigation, and (c) an audit has been made to determine the loss.
Payment of any such refund shall be made from current collections
from such stamps and an appropriation of so much of said funds as is
necessary for such purpose is hereby made.
Oklahoma Statutes - Title 68. Revenue and Taxation
Laws 1967, c. 373, § 1, emerg. eff. May 22, 1967.
Source: official Oklahoma text · Last verified 2026-08-27
Frequently Asked Questions About Oklahoma § 68-50002
What does Oklahoma Statutes § 68-50002 cover?
Section 68-50002 ("Lost cigarette and tobacco stamps - Refunds") 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 § 68-50002?
A common citation format is "Oklahoma Statutes § 68-50002" (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 § 68-50002 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.