{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-302-7","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-302-7","heading":"Additional tax on cigarettes - Rates - Apportionment of","body":"revenue.\n\nA. For the purpose of providing revenue for the support of the\n\nfunctions of state government, in addition to the tax levied in\n\nSections 302, 302-1, 302-2, 302-3, 302-4 and 302-5 of Title 68 of\n\nthe Oklahoma Statutes, 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 this state, a tax at the rate of fifty (50) mills per\n\ncigarette.\n\nB. 1. Except as provided in paragraph 2 of this subsection,\n\nthe revenue resulting from the additional tax levied in subsection A\n\nof this section shall be apportioned as provided in paragraph 3 of\n\nthis subsection.\n\n2. The net amount of any revenue resulting from a payment in\n\nlieu of excise taxes on cigarettes levied by this section, which net\n\namount shall be calculated after deductions for rebates owed\n\npursuant to a compact with a federally recognized Indian tribe or\n\nnation, shall be apportioned as provided in paragraph 3 of this\n\nsubsection.\n\n3. a. Prior to July 1, 2019, the resulting revenues as\n\ndescribed by paragraphs 1 and 2 of this subsection\n\nshall be apportioned by the Oklahoma Tax Commission\n\nand transmitted to the State Treasurer who shall\n\ndeposit such revenue in the General Revenue Fund.\n\nb. Beginning July 1, 2019, the resulting revenues as\n\ndescribed by paragraphs 1 and 2 of this subsection\n\nshall be apportioned by the Oklahoma Tax Commission\n\nand transmitted to the State Treasurer, who shall\n\ndeposit such revenue to the credit of the State Health\n\nCare Enhancement Fund, created in Enrolled House Bill\n\nNo. 1016 of the 2nd Extraordinary Session of the 56th\n\nOklahoma Legislature.\n\nC. 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 the provisions of\n\nSections 57.81 through 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\nD. The cigarette taxes levied in this section shall be\n\ncollected and administered as provided by law for other cigarette\n\ntaxes now levied, collected and administered pursuant to the\n\nprovisions of Sections 301 through 325 of Title 68 of the Oklahoma\n\nStatutes.","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":"4a93aea4fb95e8bc3ce46f9475f8123d0224ec595d3dafb5b5b6906e82b2cc77","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-302-5","next":"us-ok/okla.-stat.-tit.-68-68-302-7a"},"notice":"GroundRules: Original legal text. Not legal advice."}