Okla. Stat. tit. 68, § 68-3204: Design and distribution of stamps - Accounting -

Distribution of funds.

A. The Oklahoma Tax Commission shall design such stamps in such

denominations as in its judgment it deems necessary for the

administration of this tax. The Oklahoma Tax Commission shall

distribute the stamps to the county clerks of the counties of this

state, and the county clerks shall have the responsibility of

selling these stamps and shall have the further duty of accounting

for the stamps to the Oklahoma Tax Commission on the last day of

each month. Stamp metering machines or rubber stamps as prescribed

by the Oklahoma Tax Commission may be used by the county clerk, and

the expenses thereof shall be paid by the county concerned. The use

of meters or rubber stamps shall be governed by the Oklahoma Tax

Commission.

B. The county clerks shall account for all collections from the

sales of such stamps to the Oklahoma Tax Commission, on the last day

of each month. The first fifty-five cents ($0.55) of each seventy-

five cents ($0.75) collected shall be apportioned as follows:

1. The county clerks shall retain five percent (5%) of all

monies collected for such stamps as their cost of administration;

and

2. Of the remaining ninety-five percent (95%) the Oklahoma Tax

Commission shall apportion for the fiscal year ending June 30, 2022,

and for each fiscal year thereafter, Five Hundred Thousand Dollars

($500,000.00) plus three percent (3%) of the remainder as provided

in Sections 2947.2 and 2947.3 of this title. The remainder of the

collections shall be transferred by the Oklahoma Tax Commission to

the General Revenue Fund of the State Treasury to be expended

pursuant to legislative appropriation.

C. The remaining twenty cents ($0.20) of each seventy-five

cents ($0.75) collected shall be paid into the county general fund.