Okla. Stat. tit. 68, § 68-302-7: Additional tax on cigarettes - Rates - Apportionment of

revenue.

A. For the purpose of providing revenue for the support of the

functions of state government, in addition to the tax levied in

Sections 302, 302-1, 302-2, 302-3, 302-4 and 302-5 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 this state, a tax at the rate of fifty (50) mills per

cigarette.

B. 1. Except as provided in paragraph 2 of this subsection,

the revenue resulting from the additional tax levied in subsection A

of this section shall be apportioned as provided in paragraph 3 of

this subsection.

2. The net amount of any revenue resulting from a payment in

lieu of excise taxes on cigarettes levied by this section, which net

amount shall be calculated after deductions for rebates owed

pursuant to a compact with a federally recognized Indian tribe or

nation, shall be apportioned as provided in paragraph 3 of this

subsection.

3. a. Prior to July 1, 2019, the resulting revenues as

described by paragraphs 1 and 2 of this subsection

shall be apportioned by the Oklahoma Tax Commission

and transmitted to the State Treasurer who shall

deposit such revenue in the General Revenue Fund.

b. Beginning July 1, 2019, the resulting revenues as

described by paragraphs 1 and 2 of this subsection

shall be apportioned by the Oklahoma Tax Commission

and transmitted to the State Treasurer, who shall

deposit such revenue to the credit of the State Health

Care Enhancement Fund, created in Enrolled House Bill

No. 1016 of the 2nd Extraordinary Session of the 56th

Oklahoma Legislature.

C. No part of the revenues resulting from the additional taxes

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

cigarette tax collections to be paid into:

1. 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;

2. The State of Oklahoma Institutional Building Bonds of 1965

Sinking Fund pursuant to the provisions of Sections 57.61 through

57.73 of Title 62 of the Oklahoma Statutes;

3. The State of Oklahoma Institutional Building Bonds of 1965

Sinking Fund Series C and Series D pursuant to the provisions of

Sections 57.81 through 57.112 of Title 62 of the Oklahoma Statutes;

4. The State of Oklahoma Building Bonds of 1968 Sinking Fund

pursuant to the provisions of Sections 57.121 through 57.193 of

Title 62 of the Oklahoma Statutes; or

5. The Oklahoma Building Bonds of 1992 Sinking Fund pursuant to

the provisions of Sections 57.300 through 57.313 of Title 62 of the

Oklahoma Statutes.

D. The cigarette taxes levied in this section shall be

collected and administered as provided 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.