Okla. Stat. tit. 68, § 68-255.2: Authority to assess, collect and enforce retail medical

marijuana sales.

As provided in Section 426 of Title 63 of the Oklahoma Statutes,

the Oklahoma Medical Marijuana Authority and the Oklahoma Tax

Commission shall enter into a contract whereby the Tax Commission

shall have authority to assess, collect and enforce the seven

percent (7%) tax on retail medical marijuana sales and any penalties

and interest thereon. Such assessment, collection and enforcement

authority shall apply to any tax and any penalty or interest

liability on retail medical marijuana sales existing at the time of

contracting. The contract shall provide for the assessment,

collection and enforcement of the tax on retail medical marijuana

sales in the same manner as the administration, collection and

enforcement of any tax payable by any taxpayer subject to taxation

under any state tax law. For providing such collection assistance,

the Tax Commission shall charge the Oklahoma Medical Marijuana

Authority a fee of one and five-tenths percent (1.5%) of the gross

collection proceeds. All funds retained by the Tax Commission for

the collection services shall be deposited in the Tax Commission

Reimbursement Fund in the State Treasury.