Okla. Stat. tit. 68, § 68-450.2: Levy of tax - Calculation

There shall be levied, assessed, collected, and paid in respect

to controlled dangerous substances, a tax in the following amounts:

1. On each gram of marihuana, or each portion of a gram, Three

Dollars and fifty cents ($3.50); and

2. On each gram or portion of a gram of a controlled dangerous

substance, other than marihuana, Two Hundred Dollars ($200.00); or

3. On each fifty (50) dosage units or portion thereof, of a

controlled dangerous substance, that is not sold by weight, other

than marihuana, One Thousand Dollars ($1,000.00).

For the purpose of calculating the tax pursuant to this section,

a quantity of marihuana or other controlled dangerous substance is

measured by the weight of the substance whether pure, impure or

dilute, or by dosage units when the substance is not sold by weight,

in the possession of the dealer. A quantity of a controlled

dangerous substance is dilute if it consists of a detectable

quantity of pure controlled dangerous substance and any excipients

or fillers.