{"data":{"id":"us-ok/okla.-stat.-tit.-63-63-1-1531","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 63, § 63-1-1531","heading":"Smoking cessation fee","body":"A. Smoking remains the number one preventable cause of death in\n\nOklahoma, killing more people than AIDS, alcohol, car accidents,\n\nillegal drugs, murders and suicides combined. Eighty-eight thousand\n\nOklahoma children alive today will die prematurely of smoking-\n\nrelated illnesses. Increasing the price point of cigarettes is the\n\nsingle most effective strategy to reduce cigarette consumption by\n\ndeterring children and adolescents from taking up smoking, by\n\nreducing the overall consumption of cigarettes by an estimated\n\n26,000,000 cigarette packs in the first year, by reducing the\n\nprevalence of adult smoking by an estimated five percent (5%), by\n\npreventing an estimated 28,000 kids today from becoming adult\n\nsmokers, and by reducing health-related disparities among income\n\ngroups over time. For the reasons stated and in furtherance of the\n\nstated purpose of this act, there shall be assessed by the Oklahoma\n\nTax Commission a smoking cessation fee on cigarettes, to be remitted\n\nby every wholesaler, as provided in subsection B of this section.\n\nB. The fee provided in this subsection shall be One Dollar and\n\nfifty cents ($1.50) per twenty (20) cigarette package, and a\n\nproportionate rate on fractions thereof.\n\nC. Beginning on the effective date of this act, and all\n\nsubsequent years, the smoking cessation fee provided by this section\n\nshall be apportioned by the Oklahoma Tax Commission and transmitted\n\nto the State Treasurer, who shall deposit the same in the State\n\nTreasury to the credit of the following funds in the following\n\npercentages:\n\na. One Million Dollars ($1,000,000.00) to the ABLE\n\nCommission Revolving Fund created in Section 567 of\n\nTitle 37 of the Oklahoma Statutes for the purpose of\n\nenhanced enforcement of the provisions of Section\n\n600.13 of Title 37 of the Oklahoma Statutes, and\n\nb. all amounts in excess of One Million Dollars\n\n($1,000,000.00) to the credit of the Health Care\n\nEnhancement Fund created in Section 8 of this act.\n\nD. For purposes of this section \"cigarette\" and \"wholesaler\"\n\nshall have the same meaning as in Section 301 of Title 68 of the\n\nOklahoma Statutes.\n\nE. The Oklahoma Tax Commission shall promulgate rules as needed\n\nto implement the provisions of this section.","path":["OK Code","Title 63"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os63.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"600d0ed9a2da9db5bcfca89b52c5ffbec4d1eaec4ba9be5c090b5917157c663a","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-63-63-1-1530","next":"us-ok/okla.-stat.-tit.-63-63-1-1532"},"notice":"GroundRules: Original legal text. Not legal advice."}