Okla. Stat. tit. 68, § 68-302

consumption of cigarettes.

There is hereby levied upon the sale, use, gift, possession, or

consumption of cigarettes within the State of Oklahoma a tax at the

rate of four (4) mills per cigarette. Beginning November 3, 1992,

the revenue resulting from the tax levied pursuant to this section

shall be apportioned by the Oklahoma Tax Commission and transmitted

to the State Treasurer, who shall deposit the same in the Oklahoma

Building Bonds of 1992 Sinking Fund. No part of the cigarette tax

receipts derived from the increase in the cigarette tax rate shall

be used in determining the amount of cigarette tax collections to be

paid into the State of Oklahoma Building Bonds of 1961 Sinking Fund

pursuant to the provisions of Sections 57.31 through 57.43 of Title

62 of the Oklahoma Statutes.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 147

The tax hereby levied shall be paid only once on any cigarettes

sold, used, received, possessed, or consumed in this state. The tax

shall be evidenced by stamps which shall be furnished by and

purchased from the Tax Commission or by an impression of such tax by

the use of a metering device when authorized by the Tax Commission

as provided for in Section 301 et seq. of this title, and the stamps

or impression shall be securely affixed to one end of each package

in which cigarettes are contained or from which consumed.

The impact of the tax levied by the provisions of Section 301 et

seq. of this title is hereby declared to be on the vendee, user,

consumer, or possessor of cigarettes in this state, and, when the

tax is paid by any other person, such payment shall be considered as

an advance payment and shall thereafter be added to the price of the

cigarettes and recovered from the ultimate consumer or user. In

making a sale of cigarettes in this state, a wholesaler or jobber

may separately state and show upon the invoice covering the sale the

amount of tax paid on the cigarettes sold. The tax shall be

evidenced by appropriate stamps attached to each package of

cigarettes sold. Every retailer who makes sales of cigarettes

within this state to persons for use or consumption shall separately

show the amount of tax paid as evidenced by appropriate stamps on

each package of cigarettes sold, and the tax shall be collected by

the retailer from the user or consumer. The provisions of this

section shall in no way affect the method of collection of tax on

cigarettes as now provided for by existing law. As to cigarettes

packed in quantities of less than ten, for distribution as samples,

payment of the tax may be made to the Tax Commission in a lump sum

without affixing stamps on such packages.

Notwithstanding any other provision of law, the tax levied

pursuant to the provisions of Section 301 et seq. of this title

shall be part of the gross proceeds or gross receipts from the sale

of cigarettes, as those terms are defined in paragraph 7 of Section

1352 of this title.