Okla. Stat. tit. 68, § 68-5302: Affixing of stamp prior to sale and registration - Amount

of stamp.

A. The in-lieu tax imposed in Section 5301 of this title shall

be evidenced by a tax stamp affixed by said dealer to the

Manufacturer's Certificate or Statement of Origin covering each new

automobile, truck, travel trailer, manufactured home, recreational

vehicle, motorcycle, vessel, watercraft, motorboat, or other boats

and motor before the dealer executes the assignment on such

Certificate of Origin transferring the ownership of such vehicle to

the purchaser. The tax stamp shall be in the amount of Three

Dollars and fifty cents ($3.50).

B. It shall be unlawful for a licensed new vehicle,

manufactured home, recreational vehicle, or motorboat and vessel

dealer to sell or assign a Certificate of Origin to any new

automobile, truck, travel trailer, manufactured home, recreational

vehicle, motorcycle, vessel, watercraft, motorboat, or other boat or

motor sold by the manufacturer of such vehicle to such dealer for

delivery and registration in Oklahoma without his having first

obtained and affixed to such Certificate of Origin a proper tax

stamp as required by the provisions of this section, except to

assign such Certificate of Origin to another authorized licensed

dealer franchised to sell such new items of the same manufacturer.

C. No new automobile, manufactured home, recreational vehicle,

truck, travel trailer, motorcycle, vessel, watercraft, motorboat, or

other boat or motor shall be registered and licensed by Service

Oklahoma or one of its licensed operators unless the Manufacturer's

Certificate or Statement of Origin covering such new vehicle,

manufactured home, recreational vehicle, vessel, watercraft,

motorboat, or other boat and motor shall have the tax stamp provided

for in this section affixed on such Manufacturer's Certificate or

Statement of Origin.