70-9-3. Procedures Pertaining to the Tobacco Master Settlement Agreement Concerning Non-participating Manufacturers

In addition to any information currently reported, and in addition to any return presently required to be filed, each Tobacco Taxpayer shall report, for each non-participating manufacturer, all purchases and all units sold in Oklahoma of cigarettes (including all roll-your own tobacco unit-equivalents), as those terms are defined in 37 O.S.Supp.1999 § 600.22. The Tobacco Taxpayer shall report the required information to the Oklahoma Tax Commission, on forms prescribed by the Commission, no later than the twentieth day of each calendar month for the preceding calendar month's activity. The following information must be reported monthly, regardless of whether any applicable sales have been made, for each non-participating manufacturer:

(1) The month of activity;

(2) The name and address of the non-participating manufacturer from whom the cigarettes or roll-your-own tobacco originated;

(3) The brand name of the cigarettes or roll-your-own tobacco sold; and

(4) The number of units sold, as defined by 710:70-9-2, of cigarettes and roll-your-own tobacco unit-equivalents.