{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-255.2","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-255.2","heading":"Authority to assess, collect and enforce retail medical","body":"marijuana sales.\n\nAs provided in Section 426 of Title 63 of the Oklahoma Statutes,\n\nthe Oklahoma Medical Marijuana Authority and the Oklahoma Tax\n\nCommission shall enter into a contract whereby the Tax Commission\n\nshall have authority to assess, collect and enforce the seven\n\npercent (7%) tax on retail medical marijuana sales and any penalties\n\nand interest thereon. Such assessment, collection and enforcement\n\nauthority shall apply to any tax and any penalty or interest\n\nliability on retail medical marijuana sales existing at the time of\n\ncontracting. The contract shall provide for the assessment,\n\ncollection and enforcement of the tax on retail medical marijuana\n\nsales in the same manner as the administration, collection and\n\nenforcement of any tax payable by any taxpayer subject to taxation\n\nunder any state tax law. For providing such collection assistance,\n\nthe Tax Commission shall charge the Oklahoma Medical Marijuana\n\nAuthority a fee of one and five-tenths percent (1.5%) of the gross\n\ncollection proceeds. All funds retained by the Tax Commission for\n\nthe collection services shall be deposited in the Tax Commission\n\nReimbursement Fund in the State Treasury.","path":["OK Code","Title 68"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os68.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"fd729f5f9c8a1e16df09c48f7aa9b98c2e0cb6c390406dcb106d72d2ae275cdd","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-255.1a","next":"us-ok/okla.-stat.-tit.-68-68-256"},"notice":"GroundRules: Original legal text. Not legal advice."}