Okla. Stat. tit. 68, § 68-5403: Manufacture or purchase of stamps - Form - Bond -

Distribution - Custody.

A. The tax stamp or stamps required by Section 5402 of this

title to be affixed upon the dealer’s copy of the sales invoice

covering each new or used whole goods agricultural equipment or

whole goods attachment thereto sold shall be manufactured or

purchased by Service Oklahoma in the required amounts. The tax

stamps shall be of such design, color combination and material and

value in multiples of Six Dollars ($6.00) as Service Oklahoma shall

deem necessary for the administration of this tax and to afford the

best security to the tax revenue involved. The stamps shall be

purchased by dealers in the county where the business is located.

B. Service Oklahoma may require any manufacturer of such tax

stamps to furnish a bond in such amount as it deems necessary to

protect the state and local taxing entities against loss.

C. Service Oklahoma shall distribute such tax stamps to the

county treasurer of each county, taking such receipt therefor as may

be necessary. The county treasurer shall have the responsibility of

the custody and the sale of the stamps to the person required by

Section 5402 of this title to obtain such stamps. In addition, the

county treasurer shall have the duty of accounting for such stamps

to their respective counties, and to Service Oklahoma as it may

require.