Okla. Stat. tit. 68, § 68-302-2: Additional tax on cigarettes - Rates - Disposition of

revenue.

(a) In addition to the tax levied in Sections 302 and 302-1 of

this title, there is hereby levied upon the sale, use, gift,

possession, or consumption of cigarettes, as defined in Sections 301

through 325 of this title, within the State of Oklahoma a tax at the

rate of two and one-half (2 1/2) mills per cigarette. Such tax

shall be evidenced by tax stamps as now provided for; however, as to

cigarette packages of less than ten cigarettes for free distribution

as samples, the tax herein levied shall be computed and paid as

provided for other cigarette taxes without affixing stamps on each

such package.

(b) No part of the revenues resulting from the additional tax

levied in this section shall be used in determining the amount of

cigarette tax collections to be paid into the State of Oklahoma

Building Bonds of 1961 Sinking Fund pursuant to the provisions of

Sections 57.31 through 57.43 of Title 62 of the Oklahoma Statutes or

into the State of Oklahoma Building Bonds of 1965 Sinking Fund

pursuant to the provisions of Sections 57.61 through 57.73 of Title

62 of the Oklahoma Statutes.

(c) Except as otherwise provided in this subsection, the

revenue resulting from the additional tax levied in this section

shall be apportioned by the Oklahoma Tax Commission and transmitted

to the State Treasurer, who shall deposit the same in the General

Revenue Fund of the State of Oklahoma. Beginning on the effective

date of this section, the revenue resulting from the additional tax

levied in this section shall be apportioned by the Oklahoma Tax

Commission and transmitted to the State Treasurer, who shall deposit

the same in the Oklahoma Building Bonds of 1992 Sinking Fund.

(d) The cigarette tax levied in this section shall be collected

and administered in all respects not inconsistent with as now or

hereafter provided for by law for other cigarette taxes now levied,

collected, and administered pursuant to the provisions of Sections

301 through 325 of this title.