{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-302-5","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-302-5","heading":"Tax on cigarettes in addition to tax levied in Sections","body":"302 to 302- 4 - Rate - Apportionment.\n\nA. Effective January 1, 2005, in addition to the tax levied in\n\nSections 302, 302-1, 302-2, 302-3 and 302-4 of this title, there is\n\nhereby levied upon the sale, use, gift, possession, or consumption\n\nof cigarettes, as defined in Sections 301 through 325 of this title,\n\nwithin this state, a tax at the rate of forty (40) mills per\n\ncigarette.\n\nB. Except as provided in subsection D of this section, the\n\nrevenue resulting from the additional tax levied in subsection A of\n\nthis section shall be apportioned by the Oklahoma Tax Commission and\n\ntransmitted to the State Treasurer as follows:\n\n1. Twenty-two and six-hundredths percent (22.06%) shall be\n\nplaced to the credit of the Health Employee and Economy Improvement\n\nAct Revolving Fund created in Section 1010.1 of Title 56 of the\n\nOklahoma Statutes;\n\n2. Three and nine-hundredths percent (3.09%) shall be placed to\n\nthe credit of the Comprehensive Cancer Center Debt Service Revolving\n\nFund created in Section 160.1 of Title 62 of the Oklahoma Statutes;\n\n3. Before July 1, 2008, seven and fifty-hundredths percent\n\n(7.50%) shall be placed to the credit of the Trauma Care Assistance\n\nRevolving Fund created in Section 1-2530.9 of Title 63 of the\n\nOklahoma Statutes. On and after July 1, 2008, seven and fifty-\n\nhundredths percent (7.50%) shall be allocated as follows:\n\na. every month, an amount equal to the actual amount\n\nplaced to the credit of the Trauma Care Assistance\n\nRevolving Fund pursuant to this paragraph for the same\n\nmonth of the 2008 fiscal year shall be credited to the\n\nTrauma Care Assistance Revolving Fund,\n\nb. every month, any amount over and above the amount\n\nplaced to the credit of the Trauma Care Assistance\n\nRevolving Fund pursuant to subparagraph a of this\n\nparagraph shall be credited to the Oklahoma Emergency\n\nResponse Systems Stabilization and Improvement\n\nRevolving Fund as created in Section 8 of this act\n\nuntil the combined amount credited to the Oklahoma\n\nEmergency Response Systems Stabilization and\n\nImprovement Revolving Fund pursuant to this section\n\nand Section 402-3 of this title is equal to a total of\n\nTwo Million Five Hundred Thousand Dollars\n\n($2,500,000.00) each year, and\n\nc. any additional revenue allocated pursuant to this\n\nparagraph shall be placed to the credit of the Trauma\n\nCare Assistance Revolving Fund;\n\n4. Three and nine-hundredths percent (3.09%) shall be placed to\n\nthe credit of the Oklahoma State University College of Osteopathic\n\nMedicine Revolving Fund created in Section 160.2 of Title 62 of the\n\nOklahoma Statutes;\n\n5. Twenty-six and thirty-eight-hundredths percent (26.38%)\n\nshall be placed to the credit of the Oklahoma Health Care Authority\n\nMedicaid Program Fund created in Section 5020 of Title 63 of the\n\nOklahoma Statutes for the purposes of maintaining programs and\n\nservices funded under the federal “Jobs and Growth Tax Relief\n\nReconciliation Act of 2003”, reimbursing city/county-owned\n\nhospitals, increasing emergency room physician rates, and providing\n\nTEFRA 134, also known as “Katie Beckett” services;\n\n6. Two and sixty-five-hundredths percent (2.65%) shall be\n\nplaced to the credit of the Department of Mental Health and\n\nSubstance Abuse Services Revolving Fund created in Section 2-303 of\n\nTitle 43A of the Oklahoma Statutes;\n\n7. Forty-four-hundredths of one percent (0.44%) shall be placed\n\nto the credit of the Belle Maxine Hilliard Breast and Cervical\n\nCancer Treatment Revolving Fund created in Section 1-559 of Title 63\n\nof the Oklahoma Statutes;\n\n8. One percent (1%) shall be placed to the credit of the\n\nTeachers’ Retirement System Revolving Fund created in Section 158 of\n\nTitle 62 of the Oklahoma Statutes;\n\n9. Two and seven-hundredths percent (2.07%) shall be placed to\n\nthe credit of the Education Reform Revolving Fund created in Section\ne 153\n\nCancer Treatment Revolving Fund created in Section 1-559 of Title 63\n\nof the Oklahoma Statutes;\n\n8. One percent (1%) shall be placed to the credit of the\n\nTeachers’ Retirement System Revolving Fund created in Section 158 of\n\nTitle 62 of the Oklahoma Statutes;\n\n9. Two and seven-hundredths percent (2.07%) shall be placed to\n\nthe credit of the Education Reform Revolving Fund created in Section\n\n41.29b of Title 62 of the Oklahoma Statutes;\n\n10. Sixty-six-hundredths percent (0.66%) shall be placed to the\n\ncredit of the Tobacco Prevention and Cessation Revolving Fund\n\ncreated in Section 1-105d of Title 63 of the Oklahoma Statutes;\n\n11. Sixteen and eighty-three-hundredths percent (16.83%) shall\n\nbe placed to the credit of the General Revenue Fund; and\n\n12. For fiscal years beginning July 1, 2004, and ending June\n\n30, 2006, fourteen and twenty-three-hundredths percent (14.23%)\n\nshall be apportioned to municipalities and counties that levy a\n\nsales tax, in the proportions which total municipal and county sales\n\ntax revenue was apportioned by the Tax Commission in the preceding\n\nmonth.\n\nFor fiscal years beginning July 1, 2006, and thereafter, the\n\napportionment percentage specified in paragraph 12 of this\n\nsubsection will be adjusted by dividing the total municipal and\n\ncounty sales tax revenue collected in the calendar year immediately\n\npreceding the commencement of the fiscal year by the sum of the\n\nstate sales tax revenue and total municipal and county sales tax\n\nrevenue collected in the same year. This ratio shall be divided by\n\nthe ratio of the total municipal and county sales tax revenue\n\ncollected in the calendar year beginning January 1, 2004, and ending\n\nDecember 31, 2004, divided by the sum of the state sales tax revenue\n\nand total municipal and county sales tax revenue collected in the\n\nsame year. The resulting quotient shall be multiplied by fourteen\n\nand twenty-three-hundredths percent (14.23%) to determine the\n\napportionment percentage for the fiscal year.\n\nFor fiscal years beginning July 1, 2006, and thereafter, any\n\nadjustment to the percentage of revenues apportioned to\n\nmunicipalities and counties shall be reflected in the percent of\n\nrevenues apportioned to the General Revenue Fund.\n\nC. The tax shall be evidenced by tax stamps as now provided\n\nfor; however, as to cigarette packages of less than ten cigarettes\n\nfor free distribution as samples, the tax herein levied shall be\n\ncomputed and paid as provided for other cigarette taxes without\n\naffixing stamps on each such package.\n\nD. The net amount of any revenue resulting from a payment in\n\nlieu of excise taxes on cigarettes levied by this section, pursuant\n\nto a compact with a federally recognized Indian tribe or nation\n\nafter deductions for deposits into trust accounts pursuant to such\n\ncompacts, shall be apportioned by the Tax Commission and transmitted\n\nto the State Treasurer as follows:\n\n1. Thirty-three and forty-nine-hundredths percent (33.49%)\n\nshall be placed to the credit of the Health Employee and Economy\n\nImprovement Act Revolving Fund created in Section 1010.1 of Title 56\n\nof the Oklahoma Statutes;\n\n2. Four and sixty-nine-hundredths percent (4.69%) shall be\n\nplaced to the credit of the Comprehensive Cancer Center Debt Service\n\nRevolving Fund created in Section 160.1 of Title 62 of the Oklahoma\n\nStatutes;\n\n3. Before July 1, 2008, eleven and thirty-nine-hundredths\n\npercent (11.39%) shall be placed to the credit of the Trauma Care\n\nAssistance Revolving Fund created in Section 1-2522 of Title 63 of\n\nthe Oklahoma Statutes. On and after July 1, 2008, eleven and\n\nthirty-nine-hundredths percent (11.39%) shall be allocated as\n\nfollows:\n\na. every month, an amount equal to the actual amount\n\nplaced to the credit of the Trauma Care Assistance\n\nRevolving Fund pursuant to this paragraph for the same\n\nmonth of the 2008 fiscal year shall be credited to the\n\nTrauma Care Assistance Revolving Fund,\ne 63 of\n\nthe Oklahoma Statutes. On and after July 1, 2008, eleven and\n\nthirty-nine-hundredths percent (11.39%) shall be allocated as\n\nfollows:\n\na. every month, an amount equal to the actual amount\n\nplaced to the credit of the Trauma Care Assistance\n\nRevolving Fund pursuant to this paragraph for the same\n\nmonth of the 2008 fiscal year shall be credited to the\n\nTrauma Care Assistance Revolving Fund,\n\nb. every month, any amount over and above the amount\n\nplaced to the credit of the Trauma Care Assistance\n\nRevolving Fund pursuant to subparagraph a of this\n\nparagraph shall be credited to the Oklahoma Emergency\n\nResponse Systems Stabilization and Improvement\n\nRevolving Fund as created in Section 8 of this act\n\nuntil the combined amount credited to the Oklahoma\n\nEmergency Response Systems Stabilization and\n\nImprovement Revolving Fund pursuant to this section\n\nand Section 402-3 of this title is equal to a total of\n\nTwo Million Five Hundred Thousand Dollars\n\n($2,500,000.00) each year, and\n\nc. any additional revenue allocated pursuant to this\n\nparagraph shall be placed to the credit of the Trauma\n\nCare Assistance Revolving Fund;\n\n4. Four and sixty-nine-hundredths percent (4.69%) shall be\n\nplaced to the credit of the Oklahoma State University College of\n\nOsteopathic Medicine Revolving Fund created in Section 160.2 of\n\nTitle 62 of the Oklahoma Statutes;\n\n5. Forty and six-hundredths percent (40.06%) shall be placed to\n\nthe credit of the Oklahoma Health Care Authority Medicaid Program\n\nFund created in Section 5020 of Title 63 of the Oklahoma Statutes\n\nfor the purposes of maintaining programs and services funded under\n\nthe federal “Jobs and Growth Tax Relief Reconciliation Act of 2003”,\n\nreimbursing city/county-owned hospitals, increasing emergency room\n\nphysician rates, and providing TEFRA 134, also known as “Katie\n\nBeckett” services;\n\n6. Four and one-hundredths percent (4.01%) shall be placed to\n\nthe credit of the Department of Mental Health and Substance Abuse\n\nServices Revolving Fund created in Section 2-303 of Title 43A of the\n\nOklahoma Statutes;\n\n7. Sixty-seven-hundredths percent (0.67%) shall be placed to\n\nthe credit of the Belle Maxine Hilliard Breast and Cervical Cancer\n\nTreatment Revolving Fund created in Section 1-559 of Title 63 of the\n\nOklahoma Statutes; and\n\n8. One percent (1%) shall be placed to the credit of the\n\nTobacco Prevention and Cessation Revolving Fund created in Section\n\n1-105d of Title 63 of the Oklahoma Statutes.\n\nE. No part of the revenues resulting from the additional taxes\n\nlevied in this section shall be used in determining the amount of\n\ncigarette tax collections to be paid into:\n\n1. The State of Oklahoma Building Bonds of 1961 Sinking Fund\n\npursuant to the provisions of Sections 57.31 through 57.43 of Title\n\n62 of the Oklahoma Statutes;\n\n2. The State of Oklahoma Institutional Building Bonds of 1965\n\nSinking Fund pursuant to the provisions of Sections 57.61 through\n\n57.73 of Title 62 of the Oklahoma Statutes;\n\n3. The State of Oklahoma Institutional Building Bonds of 1965\n\nSinking Fund Series C and Series D pursuant to Sections 57.81\n\nthrough 57.112 of Title 62 of the Oklahoma Statutes;\n\n4. The State of Oklahoma Building Bonds of 1968 Sinking Fund\n\npursuant to the provisions of Sections 57.121 through 57.193 of\n\nTitle 62 of the Oklahoma Statutes; or\n\n5. The Oklahoma Building Bonds of 1992 Sinking Fund pursuant to\n\nthe provisions of Sections 57.300 through 57.313 of Title 62 of the\n\nOklahoma Statutes.\n\nF. The cigarette taxes levied in this section shall be\n\ncollected and administered in all respects not inconsistent with as\n\nnow or hereafter provided for by law for other cigarette taxes now\n\nlevied, collected, and administered pursuant to the provisions of\n\nSections 301 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":"acf49bcda3679072e10e56c2cd8b92c15f5956678be92e0de1323a9f9d44c663","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-302-4","next":"us-ok/okla.-stat.-tit.-68-68-302-7"},"notice":"GroundRules: Original legal text. Not legal advice."}