Okla. Stat. tit. 68, § 68-5403
This is the official text of Okla. Stat. tit. 68, § 68-5403, 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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Manufacture or purchase of stamps - Form - Bond -
Official statutory text
Distribution - Custody.
A. The tax stamp or stamps required by Section 5402 of this
title to be affixed upon the dealer’s copy of the sales invoice
Oklahoma Statutes - Title 68. Revenue and Taxation Page 1517
covering each new or used whole goods agricultural equipment or
whole goods attachment thereto sold shall be manufactured or
purchased by Service Oklahoma in the required amounts. The tax
stamps shall be of such design, color combination and material and
value in multiples of Six Dollars ($6.00) as Service Oklahoma shall
deem necessary for the administration of this tax and to afford the
best security to the tax revenue involved. The stamps shall be
purchased by dealers in the county where the business is located.
B. 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 local taxing entities against loss.
C. Service Oklahoma shall distribute such tax stamps to the
county treasurer of each county, taking such receipt therefor as may
be necessary. The county treasurer shall have the responsibility of
the custody and the sale of the stamps to the person required by
Section 5402 of this title to obtain such stamps. In addition, the
county treasurer shall have the duty of accounting for such stamps
to their respective counties, and to Service Oklahoma as it may
require.
A. The tax stamp or stamps required by Section 5402 of this
title to be affixed upon the dealer’s copy of the sales invoice
Oklahoma Statutes - Title 68. Revenue and Taxation Page 1517
covering each new or used whole goods agricultural equipment or
whole goods attachment thereto sold shall be manufactured or
purchased by Service Oklahoma in the required amounts. The tax
stamps shall be of such design, color combination and material and
value in multiples of Six Dollars ($6.00) as Service Oklahoma shall
deem necessary for the administration of this tax and to afford the
best security to the tax revenue involved. The stamps shall be
purchased by dealers in the county where the business is located.
B. 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 local taxing entities against loss.
C. Service Oklahoma shall distribute such tax stamps to the
county treasurer of each county, taking such receipt therefor as may
be necessary. The county treasurer shall have the responsibility of
the custody and the sale of the stamps to the person required by
Section 5402 of this title to obtain such stamps. In addition, the
county treasurer 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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