Okla. Stat. tit. 68, § 68-302-4
This is the official text of Okla. Stat. tit. 68, § 68-302-4, 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 excise tax on cigarettes - Rate -
Official statutory text
Apportionment.
(a) In addition to the tax levied in Sections 302, 302-1, 302-2
and 302-3 of Title 68 of the Oklahoma Statutes, there is hereby
levied upon the sale, use, gift, possession, or consumption of
cigarettes, as defined in Sections 301 through 325 of Title 68 of
the Oklahoma Statutes, within the State of Oklahoma a tax at the
rate of two and one-half (2 1/2) mills per cigarette. Such tax
Oklahoma Statutes - Title 68. Revenue and Taxation Page 151
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 provided for 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 Title 68 of the Oklahoma Statutes.
(a) In addition to the tax levied in Sections 302, 302-1, 302-2
and 302-3 of Title 68 of the Oklahoma Statutes, there is hereby
levied upon the sale, use, gift, possession, or consumption of
cigarettes, as defined in Sections 301 through 325 of Title 68 of
the Oklahoma Statutes, within the State of Oklahoma a tax at the
rate of two and one-half (2 1/2) mills per cigarette. Such tax
Oklahoma Statutes - Title 68. Revenue and Taxation Page 151
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 provided for 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 Title 68 of the Oklahoma Statutes.
Status: in_force · Read it on the official government site
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