Okla. Stat. » Title 68 — REVENUE AND TAXATION
Oklahoma Statutes

Okla. Stat. tit. 68, § 360.5-1 (2026)

Joint and several liability of importers of

✓ current as of July 2026
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nonparticipating manufacturer's brand families. For each nonparticipating manufacturer located outside the United States, each importer into the United States of any such nonparticipating manufacturer’s brand families that are sold in Oklahoma shall bear joint and several liability with such nonparticipating manufacturer for deposit of all escrow due, payment of all penalties imposed and payment of all costs and attorney fees imposed under Sections 600.21 through 600.23 of Title 37 of the Oklahoma Statutes and the Master Settlement Agreement. Added by Laws 2009, c. 434, § 13, eff. Jan. 1, 2010.

Notes of Decisions
Cited in 2 cases, 2014–2014 · leading case: State Ex Rel. Pruitt v. Native Wholesale Supply, 2014 OK 49 (Okla. 2014).
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State Ex Rel. Pruitt v. Native Wholesale Supply, 2014 OK 49 (Okla. 2014). “Enacted after the time period involved in this case, 68 O.S.Supp.2009, § 360.5-1 imposes joint and several liability upon the importer for "deposit of all escrow due, payment of all penalties imposed and payment of all costs and attorney fees.”
State Ex Rel. Pruitt v. Native Wholesale Supply, 2014 OK 49 (Okla. 2014). “Enacted after the time period involved in this case, 68 O.S.Supp.2009, § 360.5-1 imposes joint and several liability upon the importer for "deposit of all escrow due, payment of all penalties imposed and payment of all costs and attorney fees.”
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