Sections:

• 2-101 Definitions.
• 2-102 Tax on cigarettes.
• 2-103 Tax on tobacco products.
• 2-104 Tax in lieu of other taxes.
• 2-105 Tax paid once.
• 2-106 Evidence of tax.
• 2-107 Incidence of tax.
• 2-108 Payment of tax.
• 2-109 Exclusions from taxation.
• 2-110 Unstamped tobacco contraband.
• 2-111 Records.
• 2-112 Reports.
• 2-113 Wholesaler and retail stocks to be separate.
• 2-114 Revolving Tax Relief Fund.
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• 2-151 Wholesaler licensing.
• 2-152 Tobacco wholesaler license.
• 2-153 Reserved.
• 2-154 Lawful sales.
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• 2-161 Retailer licensing.
• 2-162 Tobacco retailer license.
• 2-162a Tobacco retailer tax bond.
• 2-163 Revocation and suspension of licenses.
• 2-164 Imposition of civil fines and civil penalties.
• 2-165 Certain licenses to be deemed a privilege and not a right.
• 2-166 Sales to minors prohibited.
• 2-167 Licensees to be of Osage descent.
• 2-168 Operating without a valid license.
• 2-169 Minors prohibited from selling tobacco or tobacco products.
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• 2-172 Gambling prohibited without license.
• 2-173 Promotional games.
• 2-174 Inspection of records by Oklahoma Tax Commission.
• 2-175 Reporting unstamped cigarettes.
• 2-176 Contraband.
• 2-177 No transfer of license.
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