{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-302-4","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-302-4","heading":"Additional excise tax on cigarettes - Rate -","body":"Apportionment.\n\n(a) In addition to the tax levied in Sections 302, 302-1, 302-2\n\nand 302-3 of Title 68 of the Oklahoma Statutes, there is hereby\n\nlevied upon the sale, use, gift, possession, or consumption of\n\ncigarettes, as defined in Sections 301 through 325 of Title 68 of\n\nthe Oklahoma Statutes, 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 provided for in this subsection, the revenue\n\nresulting from the additional tax levied in this section shall be\n\napportioned by the Oklahoma Tax Commission and transmitted to the\n\nState Treasurer, who shall deposit the same in the General Revenue\n\nFund of the State of Oklahoma. Beginning on the effective date of\n\nthis section, the revenue resulting from the additional tax levied\n\nin this section shall be apportioned by the Oklahoma Tax Commission\n\nand transmitted to the State Treasurer, who shall deposit the same\n\nin 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 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":"602d428bcefc25bc338c06238e5246bebec878885eec6e8bf04f22287fd1565e","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-302-3","next":"us-ok/okla.-stat.-tit.-68-68-302-5"},"notice":"GroundRules: Original legal text. Not legal advice."}