Okla. Stat. tit. 68, § 68-303
This is the official text of Okla. Stat. tit. 68, § 68-303, 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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Purpose of tax - Disposition of revenue
Official statutory text
The sale, gift, barter, or exchange of cigarettes, or the having
possession of cigarettes for consumption, is hereby declared to be
subject to taxation authorized by Section 12 of Article X of the
Oklahoma Constitution, and it is the purpose and intention of the
State of Oklahoma, and it is the purpose and intention of this
article, to provide revenue for the expense of the state government.
The revenues, including interest and penalties, collected under this
article shall be paid monthly by the Tax Commission to the State
Treasurer to be apportioned as follows: Of the amounts specified by
law to be used for the payment and discharge of the interest on and
the principal of the bonds issued pursuant to the provisions of
Sections 57.31 through 57.43, 57.61 through 57.73, 57.81 through
57.92, 57.101 through 57.112, 57.121 through 57.135 and 57.300
through 57.313 of Title 62 of the Oklahoma Statutes or any other law
providing for such payment and discharge, any amount in excess of
the amount necessary for such payment and discharge shall be
deposited in the General Revenue Fund of this state, to be paid out
Oklahoma Statutes - Title 68. Revenue and Taxation Page 158
only on direct appropriations of the Legislature of the State of
Oklahoma.
possession of cigarettes for consumption, is hereby declared to be
subject to taxation authorized by Section 12 of Article X of the
Oklahoma Constitution, and it is the purpose and intention of the
State of Oklahoma, and it is the purpose and intention of this
article, to provide revenue for the expense of the state government.
The revenues, including interest and penalties, collected under this
article shall be paid monthly by the Tax Commission to the State
Treasurer to be apportioned as follows: Of the amounts specified by
law to be used for the payment and discharge of the interest on and
the principal of the bonds issued pursuant to the provisions of
Sections 57.31 through 57.43, 57.61 through 57.73, 57.81 through
57.92, 57.101 through 57.112, 57.121 through 57.135 and 57.300
through 57.313 of Title 62 of the Oklahoma Statutes or any other law
providing for such payment and discharge, any amount in excess of
the amount necessary for such payment and discharge shall be
deposited in the General Revenue Fund of this state, to be paid out
Oklahoma Statutes - Title 68. Revenue and Taxation Page 158
only on direct appropriations of the Legislature of the State of
Oklahoma.
Status: in_force · Read it on the official government site
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