{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-303","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-303","heading":"Purpose of tax - Disposition of revenue","body":"The sale, gift, barter, or exchange of cigarettes, or the having\n\npossession of cigarettes for consumption, is hereby declared to be\n\nsubject to taxation authorized by Section 12 of Article X of the\n\nOklahoma Constitution, and it is the purpose and intention of the\n\nState of Oklahoma, and it is the purpose and intention of this\n\narticle, to provide revenue for the expense of the state government.\n\nThe revenues, including interest and penalties, collected under this\n\narticle shall be paid monthly by the Tax Commission to the State\n\nTreasurer to be apportioned as follows: Of the amounts specified by\n\nlaw to be used for the payment and discharge of the interest on and\n\nthe principal of the bonds issued pursuant to the provisions of\n\nSections 57.31 through 57.43, 57.61 through 57.73, 57.81 through\n\n57.92, 57.101 through 57.112, 57.121 through 57.135 and 57.300\n\nthrough 57.313 of Title 62 of the Oklahoma Statutes or any other law\n\nproviding for such payment and discharge, any amount in excess of\n\nthe amount necessary for such payment and discharge shall be\n\ndeposited in the General Revenue Fund of this state, to be paid out\n\nonly on direct appropriations of the Legislature of the State of\n\nOklahoma.","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":"6ade870f7577d2710571fb6bac696add2555348c97139166041303719a15fae5","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-3029","next":"us-ok/okla.-stat.-tit.-68-68-3030"},"notice":"GroundRules: Original legal text. Not legal advice."}