Okla. Stat. tit. 68, § 68-404: Transactions subject to taxation - Revenue purpose -

Disposition of revenue.

The sale, barter or exchange of tobacco products or possession

of tobacco products 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 this

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

The revenue, including interest and penalties, collected under this

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

Treasurer to be placed in the General Revenue Fund, to be paid out

pursuant to direct appropriation by the Legislature.