Okla. Stat. tit. 68, § 68-450.3: Manner of payment of tax - Intent and purpose of act

A. The tax levied by Section 2 of this act shall be paid by

affixing stamps in the manner and at the time herein set forth.

When a dealer purchases, acquires, transports, or imports into

this state a controlled dangerous substance on which a tax is levied

by Section 2 of this act, the dealer shall have the stamp affixed on

the controlled dangerous substance immediately after receiving the

controlled dangerous substance. Each stamp may be used only once.

Taxes imposed upon controlled dangerous substances by Section 2

of this act are due and payable immediately upon acquisition or

possession of a controlled dangerous substance in this state by a

dealer.

B. It is the intent and purpose of this act that no dealer

shall possess any controlled dangerous substance upon which a tax is

imposed by Section 2 of this act unless the tax has been paid on the

controlled dangerous substance as evidenced by a stamp issued by the

Commission.