{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-302-3","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-302-3","heading":"Additional tax on cigarettes - Rate - Apportionment of","body":"revenues.\n\n(a) In addition to the tax levied in Sections 302, 302-1 and\n\n302-2 of Title 68 of the Oklahoma Statutes, except as otherwise\n\nprovided in this section, there is hereby levied upon the sale, use,\n\ngift, possession, or consumption of cigarettes, as defined in\n\nSections 301 through 325 of Title 68 of the Oklahoma Statutes,\n\nwithin the State of Oklahoma a tax at a rate reflecting the amount\n\nof the reduction of the federal cigarette tax levied pursuant to the\n\nprovisions of subsection (b) of Section 5701 of the Internal Revenue\n\nCode, scheduled to be effective October 1, 1985. However, if the\n\nfederal cigarette tax is increased subsequent to said reduction but\n\nprior to January 1, 1986, and said federal cigarette tax is\n\nincreased by the amount of the reduction of said tax which was\n\neffective October 1, 1985, the provisions of this section shall\n\ncease to be effective. If the federal cigarette tax is increased\n\nsubsequent to said reduction but prior to January 1, 1986, and said\n\nfederal cigarette tax is increased by an amount less than the amount\n\nof the reduction of said tax which was effective October 1, 1985,\n\nthe tax levied pursuant to the provisions of this section shall be\n\nat a rate reflecting the difference between the amount of the\n\nreduction of federal cigarette tax which was effective October 1,\n\n1985, and the amount of the increase of said tax. Such tax shall be\n\nevidenced by tax stamps as now provided for by law for other\n\ncigarette taxes, except that as to cigarette packages of less than\n\nten cigarettes for free distribution as samples, the tax therein\n\nlevied shall be computed and paid as provided for other cigarette\n\ntaxes without affixing stamps on such 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\nInstitutional Building Bonds of 1961 Sinking Fund pursuant to the\n\nprovisions of Sections 57.31 through 57.43 of Title 62 of the\n\nOklahoma Statutes or into the State of Oklahoma Institutional\n\nBuilding Bonds of 1965 Sinking Fund pursuant to the provisions of\n\nSections 57.61 through 57.73 of Title 62 of the Oklahoma Statutes.\n\n(c) The revenue resulting from the additional tax levied in\n\nthis section shall be apportioned by the Oklahoma Tax Commission and\n\ntransmitted to the State Treasurer, who shall deposit the same in\n\nthe General Revenue Fund of the State of Oklahoma.\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 Title 68 of the Oklahoma Statutes.","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":"3baefc5e445b60a966e1a27c3c8d2acf6018be6b00770dad67a15b334e527558","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-302-2","next":"us-ok/okla.-stat.-tit.-68-68-302-4"},"notice":"GroundRules: Original legal text. Not legal advice."}