Okla. Stat. tit. 68, § 68-450.2

This is the official text of Okla. Stat. tit. 68, § 68-450.2, 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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Levy of tax - Calculation

Official statutory text

There shall be levied, assessed, collected, and paid in respect

to controlled dangerous substances, a tax in the following amounts:

1. On each gram of marihuana, or each portion of a gram, Three

Dollars and fifty cents ($3.50); and

2. On each gram or portion of a gram of a controlled dangerous

substance, other than marihuana, Two Hundred Dollars ($200.00); or

3. On each fifty (50) dosage units or portion thereof, of a

controlled dangerous substance, that is not sold by weight, other

than marihuana, One Thousand Dollars ($1,000.00).

For the purpose of calculating the tax pursuant to this section,

a quantity of marihuana or other controlled dangerous substance is

measured by the weight of the substance whether pure, impure or

dilute, or by dosage units when the substance is not sold by weight,

in the possession of the dealer. A quantity of a controlled

dangerous substance is dilute if it consists of a detectable

quantity of pure controlled dangerous substance and any excipients

or fillers.

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.