Okla. Stat. tit. 68, § 68-255.2
This is the official text of Okla. Stat. tit. 68, § 68-255.2, part of Oklahoma’s Stat. tit. 68, — part of the compiled statutory law of Oklahoma, published by the state as "Stat. tit. 68,." Browse the sections below, each linked to its official government source.
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Authority to assess, collect and enforce retail medical
Official statutory text
marijuana sales.
As provided in Section 426 of Title 63 of the Oklahoma Statutes,
the Oklahoma Medical Marijuana Authority and the Oklahoma Tax
Commission shall enter into a contract whereby the Tax Commission
shall have authority to assess, collect and enforce the seven
percent (7%) tax on retail medical marijuana sales and any penalties
and interest thereon. Such assessment, collection and enforcement
authority shall apply to any tax and any penalty or interest
liability on retail medical marijuana sales existing at the time of
contracting. The contract shall provide for the assessment,
collection and enforcement of the tax on retail medical marijuana
sales in the same manner as the administration, collection and
enforcement of any tax payable by any taxpayer subject to taxation
under any state tax law. For providing such collection assistance,
the Tax Commission shall charge the Oklahoma Medical Marijuana
Authority a fee of one and five-tenths percent (1.5%) of the gross
collection proceeds. All funds retained by the Tax Commission for
the collection services shall be deposited in the Tax Commission
Reimbursement Fund in the State Treasury.
As provided in Section 426 of Title 63 of the Oklahoma Statutes,
the Oklahoma Medical Marijuana Authority and the Oklahoma Tax
Commission shall enter into a contract whereby the Tax Commission
shall have authority to assess, collect and enforce the seven
percent (7%) tax on retail medical marijuana sales and any penalties
and interest thereon. Such assessment, collection and enforcement
authority shall apply to any tax and any penalty or interest
liability on retail medical marijuana sales existing at the time of
contracting. The contract shall provide for the assessment,
collection and enforcement of the tax on retail medical marijuana
sales in the same manner as the administration, collection and
enforcement of any tax payable by any taxpayer subject to taxation
under any state tax law. For providing such collection assistance,
the Tax Commission shall charge the Oklahoma Medical Marijuana
Authority a fee of one and five-tenths percent (1.5%) of the gross
collection proceeds. All funds retained by the Tax Commission for
the collection services shall be deposited in the Tax Commission
Reimbursement Fund in the State Treasury.
Status: in_force · Read it on the official government site
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