Okla. Stat. tit. 68, § 68-308

Oklahoma Statutes - Title 68. Revenue and Taxation Page 167

(a) The stamps placed upon packages of cigarettes shall

be purchased by the Commission in proper

denominations, shall contain the words "Oklahoma Tax

Commission," and shall be of such design, character, color

combinations, color changes, sizes, and material as the

Commission may, by its rules and regulations, determine

to afford the best security to the state. The Commission

may require of the manufacturer from whom it purchases

such stamps a bond in an amount to be determined by the

Commission, containing such conditions as the

Commission may deem necessary in order to protect the

state against loss. The Commission shall be responsible

for the custody and sale of the stamps, and for the

disposition of the proceeds thereof. It shall be the duty of

the Tax Commission to manufacture or contract for

revenue stamps required by this article; provided, that if

such stamps are contracted for, the manufacture thereof

shall be within the jurisdiction of the criminal and civil

courts of this state, unless such stamps cannot be

obtained in this state at a fair price or of acceptable

quality. If stamps are manufactured outside of the state,

then the Commission shall keep a reliable agent at the

place of manufacture during the period of manufacture

and such agent shall be authorized and instructed to take

any and all precautions necessary to safeguard the state

against forgery and misdelivery of any stamps. The

Commission shall, in contracting for manufacture,

Oklahoma Statutes - Title 68. Revenue and Taxation Page 168

consider the safeguarding of stamps to be of paramount

importance and shall provide therefor in a manner

commensurate with the monetary value of such stamps.

(b) The Tax Commission shall, under rules promulgated by the

Commission, give credit to a wholesaler for stamps affixed to

packages of cigarettes returned to a manufacturer or not sold and

destroyed in the presence of an employee of the Tax Commission.

Application to the Tax Commission for credit must be accompanied by

affidavit, copy of bill of lading for shipment to the manufacturer,

or other proof required by the Tax Commission.

(c) The Commission shall sell the stamps to all licensed

manufacturers, wholesalers, warehousemen and/or jobbers, retailers,

or consumers, who have purchased cigarettes from wholesalers or

jobbers within or without the State of Oklahoma, doing business

within the State of Oklahoma. All orders for stamps must be

accompanied by cash, cashier's check or money order, made payable to

the Oklahoma Tax Commission; provided, however, that the Tax

Commission may accept personal checks in payment for such stamps

upon a determination by the Commission that the purchaser thereof is

financially responsible.