Okla. Stat. tit. 68, § 68-450.4: Rules and regulations - Purchase of stamps - Reporting

forms - Use of stamps in administrative, civil and criminal

proceedings.

A. The Commission shall promulgate rules and regulations for a

uniform system of providing, affixing, and displaying official

stamps for any controlled dangerous substance on which the tax

levied in Section 2 of this act is imposed.

B. The official stamps to be affixed to all controlled

dangerous substances shall be purchased from the Commission. The

dealer purchasing said stamps shall pay in cash one hundred percent

(100%) of face value for each stamp at the time of purchase. The

Commission shall make the stamps in denominations of Ten Dollars

($10.00).

C. The Commission shall provide reporting forms for the

reporting and payment of the taxes levied by Section 2 of this act.

Dealers are not required to give their name, address, social

security number, or other identifying information on the forms.

Neither the Commission nor any public employee may reveal facts

contained in a report required by this section, nor can any

information contained in such a report be used against the dealer in

any criminal proceeding, unless independently obtained, except in

connection with a proceeding involving taxes due pursuant to this

act from the dealer making the report.

D. A stamp denoting payment of the tax levied by Section 2 of

this act shall not be used against the taxpayer in a criminal

proceeding, except that the stamp may be used against the taxpayer

in connection with the administration or civil or criminal

enforcement of the tax levied by Section 2 of this act.