Okla. Stat. tit. 68, § 68-302-2
This is the official text of Okla. Stat. tit. 68, § 68-302-2, 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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Additional tax on cigarettes - Rates - Disposition of
Official statutory text
revenue.
Oklahoma Statutes - Title 68. Revenue and Taxation Page 149
(a) In addition to the tax levied in Sections 302 and 302-1 of
this title, there is hereby levied upon the sale, use, gift,
possession, or consumption of cigarettes, as defined in Sections 301
through 325 of this title, within the State of Oklahoma a tax at the
rate of two and one-half (2 1/2) mills per cigarette. Such tax
shall be evidenced by tax stamps as now provided for; however, as to
cigarette packages of less than ten cigarettes for free distribution
as samples, the tax herein levied shall be computed and paid as
provided for other cigarette taxes without affixing stamps on each
such package.
(b) No part of the revenues resulting from the additional tax
levied in this section 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 or
into the State of Oklahoma Building Bonds of 1965 Sinking Fund
pursuant to the provisions of Sections 57.61 through 57.73 of Title
62 of the Oklahoma Statutes.
(c) Except as otherwise provided in this subsection, the
revenue resulting from the additional tax levied in this section
shall be apportioned by the Oklahoma Tax Commission and transmitted
to the State Treasurer, who shall deposit the same in the General
Revenue Fund of the State of Oklahoma. Beginning on the effective
date of this section, the revenue resulting from the additional tax
levied in 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.
(d) The cigarette tax levied in this section shall be collected
and administered in all respects not inconsistent with as now or
hereafter provided for by law for other cigarette taxes now levied,
collected, and administered pursuant to the provisions of Sections
301 through 325 of this title.
Oklahoma Statutes - Title 68. Revenue and Taxation Page 149
(a) In addition to the tax levied in Sections 302 and 302-1 of
this title, there is hereby levied upon the sale, use, gift,
possession, or consumption of cigarettes, as defined in Sections 301
through 325 of this title, within the State of Oklahoma a tax at the
rate of two and one-half (2 1/2) mills per cigarette. Such tax
shall be evidenced by tax stamps as now provided for; however, as to
cigarette packages of less than ten cigarettes for free distribution
as samples, the tax herein levied shall be computed and paid as
provided for other cigarette taxes without affixing stamps on each
such package.
(b) No part of the revenues resulting from the additional tax
levied in this section 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 or
into the State of Oklahoma Building Bonds of 1965 Sinking Fund
pursuant to the provisions of Sections 57.61 through 57.73 of Title
62 of the Oklahoma Statutes.
(c) Except as otherwise provided in this subsection, the
revenue resulting from the additional tax levied in this section
shall be apportioned by the Oklahoma Tax Commission and transmitted
to the State Treasurer, who shall deposit the same in the General
Revenue Fund of the State of Oklahoma. Beginning on the effective
date of this section, the revenue resulting from the additional tax
levied in 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.
(d) The cigarette tax levied in this section shall be collected
and administered in all respects not inconsistent with as now or
hereafter provided for by law for other cigarette taxes now levied,
collected, and administered pursuant to the provisions of Sections
301 through 325 of this title.
Status: in_force · Read it on the official government site
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