Okla. Stat. tit. 68, § 68-5304
This is the official text of Okla. Stat. tit. 68, § 68-5304, 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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Purchase of stamps - Form - Distribution - Custody
Official statutory text
The tax stamps required by Section 5301 et seq. of this title to
be placed upon Manufacturer’s Certificates or Statements of Origin
of new automobiles, new trucks, new travel trailers, new
Oklahoma Statutes - Title 68. Revenue and Taxation Page 1514
manufactured homes, new recreational vehicles, new motorcycles, new
vessels, new watercraft, new motorboats, and other new boats and new
motors, and on the applications for registration of the vehicles
described in Section 5303 of this title shall be manufactured or
purchased by Service Oklahoma in the required amounts. The tax
stamps shall be of such design, color combination, and material as
Service Oklahoma shall deem necessary for the administration of this
tax and to afford the best security to the tax revenue involved.
Service Oklahoma may require any manufacturer of such tax stamps to
furnish a bond in such amount as it deems necessary to protect the
state and counties against loss. Service Oklahoma shall distribute
such tax stamps to the county treasurer of each county, taking such
receipt therefor as may be necessary, and the county treasurer shall
have the responsibility of the custody and the sale of such stamps
to the person required by Section 5301 et seq. of this title to
obtain same, and shall have the duty of accounting for such stamps
to their respective counties, and to Service Oklahoma as it may
require.
be placed upon Manufacturer’s Certificates or Statements of Origin
of new automobiles, new trucks, new travel trailers, new
Oklahoma Statutes - Title 68. Revenue and Taxation Page 1514
manufactured homes, new recreational vehicles, new motorcycles, new
vessels, new watercraft, new motorboats, and other new boats and new
motors, and on the applications for registration of the vehicles
described in Section 5303 of this title shall be manufactured or
purchased by Service Oklahoma in the required amounts. The tax
stamps shall be of such design, color combination, and material as
Service Oklahoma shall deem necessary for the administration of this
tax and to afford the best security to the tax revenue involved.
Service Oklahoma may require any manufacturer of such tax stamps to
furnish a bond in such amount as it deems necessary to protect the
state and counties against loss. Service Oklahoma shall distribute
such tax stamps to the county treasurer of each county, taking such
receipt therefor as may be necessary, and the county treasurer shall
have the responsibility of the custody and the sale of such stamps
to the person required by Section 5301 et seq. of this title to
obtain same, and shall have the duty of accounting for such stamps
to their respective counties, and to Service Oklahoma as it may
require.
Status: in_force · Read it on the official government site
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