{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-302-2","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-302-2","heading":"Additional tax on cigarettes - Rates - Disposition of","body":"revenue.\n\n(a) In addition to the tax levied in Sections 302 and 302-1 of\n\nthis title, there is hereby levied upon the sale, use, gift,\n\npossession, or consumption of cigarettes, as defined in Sections 301\n\nthrough 325 of this title, within the State of Oklahoma a tax at the\n\nrate of two and one-half (2 1/2) mills per cigarette. Such tax\n\nshall be evidenced by tax stamps as now provided for; however, as to\n\ncigarette packages of less than ten cigarettes for free distribution\n\nas samples, the tax herein levied shall be computed and paid as\n\nprovided for other cigarette taxes without affixing stamps on each\n\nsuch package.\n\n(b) No part of the revenues resulting from the additional tax\n\nlevied in this section shall be used in determining the amount of\n\ncigarette tax collections to be paid into the State of Oklahoma\n\nBuilding Bonds of 1961 Sinking Fund pursuant to the provisions of\n\nSections 57.31 through 57.43 of Title 62 of the Oklahoma Statutes or\n\ninto the State of Oklahoma Building Bonds of 1965 Sinking Fund\n\npursuant to the provisions of Sections 57.61 through 57.73 of Title\n\n62 of the Oklahoma Statutes.\n\n(c) Except as otherwise provided in this subsection, the\n\nrevenue resulting from the additional tax levied in 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 General\n\nRevenue Fund of the State of Oklahoma. Beginning on the effective\n\ndate of this section, the revenue resulting from the additional tax\n\nlevied in this section shall be apportioned by the Oklahoma Tax\n\nCommission and transmitted to the State Treasurer, who shall deposit\n\nthe same in the Oklahoma Building Bonds of 1992 Sinking Fund.\n\n(d) The cigarette tax levied in this section shall be collected\n\nand administered in all respects not inconsistent with as now or\n\nhereafter provided for by law for other cigarette taxes now levied,\n\ncollected, and administered pursuant to the provisions of Sections\n\n301 through 325 of this title.","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":"1f9d7ec3302fb139ffe183df8872ba205178584974d3d145c77337b757f2b81a","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-302-1","next":"us-ok/okla.-stat.-tit.-68-68-302-3"},"notice":"GroundRules: Original legal text. Not legal advice."}