Delivery sale to underage individual.

1. Law
2. Oklahoma Statutes
3. Revenue and Taxation
4. Delivery sale to underage individual.

A. No person shall make a delivery sale of cigarettes to any individual who is under the legal minimum purchase age in this state.

B. Each person taking a delivery sale order shall comply with:

1. The age verification requirements set forth in Section 7 of this act;

2. The disclosure requirements set forth in Section 8 of this act;

3. The shipping requirements set forth in Section 9 of this act;

4. The registration and reporting requirements set forth in Section 10 of this act;

5. The tax collection requirements set forth in Section 11 of this act; and

6. All other laws of Oklahoma generally applicable to sales of cigarettes that occur entirely within Oklahoma, including, but not limited to, those laws imposing:

• a.excise taxes,
• b.sales taxes,
• c.licensing and tax-stamping requirements, and
• d.escrow or other payment obligations.

Added by Laws 2003, c. 475, § 6, eff. Nov. 1, 2003.

Download our app to see the most-to-date content.