{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-308","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-308","heading":"Purchase, manufacture, custody, and sale of stamps","body":"\n\n(a) The stamps placed upon packages of cigarettes shall\n\nbe purchased by the Commission in proper\n\ndenominations, shall contain the words \"Oklahoma Tax\n\nCommission,\" and shall be of such design, character, color\n\ncombinations, color changes, sizes, and material as the\n\nCommission may, by its rules and regulations, determine\n\nto afford the best security to the state. The Commission\n\nmay require of the manufacturer from whom it purchases\n\nsuch stamps a bond in an amount to be determined by the\n\nCommission, containing such conditions as the\n\nCommission may deem necessary in order to protect the\n\nstate against loss. The Commission shall be responsible\n\nfor the custody and sale of the stamps, and for the\n\ndisposition of the proceeds thereof. It shall be the duty of\n\nthe Tax Commission to manufacture or contract for\n\nrevenue stamps required by this article; provided, that if\n\nsuch stamps are contracted for, the manufacture thereof\n\nshall be within the jurisdiction of the criminal and civil\n\ncourts of this state, unless such stamps cannot be\n\nobtained in this state at a fair price or of acceptable\n\nquality. If stamps are manufactured outside of the state,\n\nthen the Commission shall keep a reliable agent at the\n\nplace of manufacture during the period of manufacture\n\nand such agent shall be authorized and instructed to take\n\nany and all precautions necessary to safeguard the state\n\nagainst forgery and misdelivery of any stamps. The\n\nCommission shall, in contracting for manufacture,\n\nconsider the safeguarding of stamps to be of paramount\n\nimportance and shall provide therefor in a manner\n\ncommensurate with the monetary value of such stamps.\n\n(b) The Tax Commission shall, under rules promulgated by the\n\nCommission, give credit to a wholesaler for stamps affixed to\n\npackages of cigarettes returned to a manufacturer or not sold and\n\ndestroyed in the presence of an employee of the Tax Commission.\n\nApplication to the Tax Commission for credit must be accompanied by\n\naffidavit, copy of bill of lading for shipment to the manufacturer,\n\nor other proof required by the Tax Commission.\n\n(c) The Commission shall sell the stamps to all licensed\n\nmanufacturers, wholesalers, warehousemen and/or jobbers, retailers,\n\nor consumers, who have purchased cigarettes from wholesalers or\n\njobbers within or without the State of Oklahoma, doing business\n\nwithin the State of Oklahoma. All orders for stamps must be\n\naccompanied by cash, cashier's check or money order, made payable to\n\nthe Oklahoma Tax Commission; provided, however, that the Tax\n\nCommission may accept personal checks in payment for such stamps\n\nupon a determination by the Commission that the purchaser thereof is\n\nfinancially responsible.","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":"3de34de2816483470695f4df407109fa343aaf7e4c90f6ffdf060f3606e027ed","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-307","next":"us-ok/okla.-stat.-tit.-68-68-309"},"notice":"GroundRules: Original legal text. Not legal advice."}