Okla. Stat. tit. 74, § 326.7

Rules - Tax Commission inspection. A. The State Fire Marshal may promulgate rules, pursuant to the Administrative Procedures Act, necessary to effectuate the purposes of this act. B. The Tax Commission in the regular course of conducting inspections of wholesale dealers, agents and retail dealers, as authorized under Sections 301 through 325 of Title 68 of the Oklahoma Statutes may inspect such cigarettes to determine if the cigarettes are marked as required by Section 5 of this act. If the cigarettes are not marked as required, the Tax Commission shall notify the State Fire Marshal.