Okla. Stat. tit. 68, § 68-303: Purpose of tax - Disposition of revenue

The sale, gift, barter, or exchange of cigarettes, or the having

possession of cigarettes for consumption, is hereby declared to be

subject to taxation authorized by Section 12 of Article X of the

Oklahoma Constitution, and it is the purpose and intention of the

State of Oklahoma, and it is the purpose and intention of this

article, to provide revenue for the expense of the state government.

The revenues, including interest and penalties, collected under this

article shall be paid monthly by the Tax Commission to the State

Treasurer to be apportioned as follows: Of the amounts specified by

law to be used for the payment and discharge of the interest on and

the principal of the bonds issued pursuant to the provisions of

Sections 57.31 through 57.43, 57.61 through 57.73, 57.81 through

57.92, 57.101 through 57.112, 57.121 through 57.135 and 57.300

through 57.313 of Title 62 of the Oklahoma Statutes or any other law

providing for such payment and discharge, any amount in excess of

the amount necessary for such payment and discharge shall be

deposited in the General Revenue Fund of this state, to be paid out

only on direct appropriations of the Legislature of the State of

Oklahoma.