Okla. Stat. tit. 68, § 68-404

This is the official text of Okla. Stat. tit. 68, § 68-404, 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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Transactions subject to taxation - Revenue purpose -

Official statutory text

Disposition of revenue.

The sale, barter or exchange of tobacco products or possession

of tobacco products 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 this

article to provide revenue for the expense of the state government.

The revenue, including interest and penalties, collected under this

article shall be paid monthly by the Tax Commission to the State

Treasurer to be placed in the General Revenue Fund, to be paid out

pursuant to direct appropriation by the Legislature.

Status: in_force · Read it on the official government site

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About this page: Statute text is reproduced from official government publishers via the Open US Law dataset (Vaquill AI, snapshot v2026.08, CC BY 4.0). Primary legislative text like this is public domain under the government-edicts doctrine (Georgia v. Public.Resource.Org, 2020). We link every section back to its official source so you can verify it independently.