Okla. Stat. tit. 68, § 68-302-4: Additional excise tax on cigarettes - Rate -

Apportionment.

(a) In addition to the tax levied in Sections 302, 302-1, 302-2

and 302-3 of Title 68 of the Oklahoma Statutes, there is hereby

levied upon the sale, use, gift, possession, or consumption of

cigarettes, as defined in Sections 301 through 325 of Title 68 of

the Oklahoma Statutes, 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 provided for 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 Title 68 of the Oklahoma Statutes.