Okla. Stat. tit. 68, § 68-302-7
This is the official text of Okla. Stat. tit. 68, § 68-302-7, 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 - Apportionment of
Official statutory text
revenue.
Oklahoma Statutes - Title 68. Revenue and Taxation Page 156
A. For the purpose of providing revenue for the support of the
functions of state government, in addition to the tax levied in
Sections 302, 302-1, 302-2, 302-3, 302-4 and 302-5 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 this state, a tax at the rate of fifty (50) mills per
cigarette.
B. 1. Except as provided in paragraph 2 of this subsection,
the revenue resulting from the additional tax levied in subsection A
of this section shall be apportioned as provided in paragraph 3 of
this subsection.
2. The net amount of any revenue resulting from a payment in
lieu of excise taxes on cigarettes levied by this section, which net
amount shall be calculated after deductions for rebates owed
pursuant to a compact with a federally recognized Indian tribe or
nation, shall be apportioned as provided in paragraph 3 of this
subsection.
3. a. Prior to July 1, 2019, the resulting revenues as
described by paragraphs 1 and 2 of this subsection
shall be apportioned by the Oklahoma Tax Commission
and transmitted to the State Treasurer who shall
deposit such revenue in the General Revenue Fund.
b. Beginning July 1, 2019, the resulting revenues as
described by paragraphs 1 and 2 of this subsection
shall be apportioned by the Oklahoma Tax Commission
and transmitted to the State Treasurer, who shall
deposit such revenue to the credit of the State Health
Care Enhancement Fund, created in Enrolled House Bill
No. 1016 of the 2nd Extraordinary Session of the 56th
Oklahoma Legislature.
C. No part of the revenues resulting from the additional taxes
levied in this section shall be used in determining the amount of
cigarette tax collections to be paid into:
1. 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;
2. The State of Oklahoma Institutional Building Bonds of 1965
Sinking Fund pursuant to the provisions of Sections 57.61 through
57.73 of Title 62 of the Oklahoma Statutes;
3. The State of Oklahoma Institutional Building Bonds of 1965
Sinking Fund Series C and Series D pursuant to the provisions of
Sections 57.81 through 57.112 of Title 62 of the Oklahoma Statutes;
4. The State of Oklahoma Building Bonds of 1968 Sinking Fund
pursuant to the provisions of Sections 57.121 through 57.193 of
Title 62 of the Oklahoma Statutes; or
Oklahoma Statutes - Title 68. Revenue and Taxation Page 157
5. The Oklahoma Building Bonds of 1992 Sinking Fund pursuant to
the provisions of Sections 57.300 through 57.313 of Title 62 of the
Oklahoma Statutes.
D. The cigarette taxes levied in this section shall be
collected and administered as provided 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.
Oklahoma Statutes - Title 68. Revenue and Taxation Page 156
A. For the purpose of providing revenue for the support of the
functions of state government, in addition to the tax levied in
Sections 302, 302-1, 302-2, 302-3, 302-4 and 302-5 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 this state, a tax at the rate of fifty (50) mills per
cigarette.
B. 1. Except as provided in paragraph 2 of this subsection,
the revenue resulting from the additional tax levied in subsection A
of this section shall be apportioned as provided in paragraph 3 of
this subsection.
2. The net amount of any revenue resulting from a payment in
lieu of excise taxes on cigarettes levied by this section, which net
amount shall be calculated after deductions for rebates owed
pursuant to a compact with a federally recognized Indian tribe or
nation, shall be apportioned as provided in paragraph 3 of this
subsection.
3. a. Prior to July 1, 2019, the resulting revenues as
described by paragraphs 1 and 2 of this subsection
shall be apportioned by the Oklahoma Tax Commission
and transmitted to the State Treasurer who shall
deposit such revenue in the General Revenue Fund.
b. Beginning July 1, 2019, the resulting revenues as
described by paragraphs 1 and 2 of this subsection
shall be apportioned by the Oklahoma Tax Commission
and transmitted to the State Treasurer, who shall
deposit such revenue to the credit of the State Health
Care Enhancement Fund, created in Enrolled House Bill
No. 1016 of the 2nd Extraordinary Session of the 56th
Oklahoma Legislature.
C. No part of the revenues resulting from the additional taxes
levied in this section shall be used in determining the amount of
cigarette tax collections to be paid into:
1. 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;
2. The State of Oklahoma Institutional Building Bonds of 1965
Sinking Fund pursuant to the provisions of Sections 57.61 through
57.73 of Title 62 of the Oklahoma Statutes;
3. The State of Oklahoma Institutional Building Bonds of 1965
Sinking Fund Series C and Series D pursuant to the provisions of
Sections 57.81 through 57.112 of Title 62 of the Oklahoma Statutes;
4. The State of Oklahoma Building Bonds of 1968 Sinking Fund
pursuant to the provisions of Sections 57.121 through 57.193 of
Title 62 of the Oklahoma Statutes; or
Oklahoma Statutes - Title 68. Revenue and Taxation Page 157
5. The Oklahoma Building Bonds of 1992 Sinking Fund pursuant to
the provisions of Sections 57.300 through 57.313 of Title 62 of the
Oklahoma Statutes.
D. The cigarette taxes levied in this section shall be
collected and administered as provided 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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