{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-3204","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-3204","heading":"Design and distribution of stamps - Accounting -","body":"Distribution of funds.\n\nA. The Oklahoma Tax Commission shall design such stamps in such\n\ndenominations as in its judgment it deems necessary for the\n\nadministration of this tax. The Oklahoma Tax Commission shall\n\ndistribute the stamps to the county clerks of the counties of this\n\nstate, and the county clerks shall have the responsibility of\n\nselling these stamps and shall have the further duty of accounting\n\nfor the stamps to the Oklahoma Tax Commission on the last day of\n\neach month. Stamp metering machines or rubber stamps as prescribed\n\nby the Oklahoma Tax Commission may be used by the county clerk, and\n\nthe expenses thereof shall be paid by the county concerned. The use\n\nof meters or rubber stamps shall be governed by the Oklahoma Tax\n\nCommission.\n\nB. The county clerks shall account for all collections from the\n\nsales of such stamps to the Oklahoma Tax Commission, on the last day\n\nof each month. The first fifty-five cents ($0.55) of each seventy-\n\nfive cents ($0.75) collected shall be apportioned as follows:\n\n1. The county clerks shall retain five percent (5%) of all\n\nmonies collected for such stamps as their cost of administration;\n\nand\n\n2. Of the remaining ninety-five percent (95%) the Oklahoma Tax\n\nCommission shall apportion for the fiscal year ending June 30, 2022,\n\nand for each fiscal year thereafter, Five Hundred Thousand Dollars\n\n($500,000.00) plus three percent (3%) of the remainder as provided\n\nin Sections 2947.2 and 2947.3 of this title. The remainder of the\n\ncollections shall be transferred by the Oklahoma Tax Commission to\n\nthe General Revenue Fund of the State Treasury to be expended\n\npursuant to legislative appropriation.\n\nC. The remaining twenty cents ($0.20) of each seventy-five\n\ncents ($0.75) collected shall be paid into the county general fund.","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":"82002e41cb266d22b97f32d68f1c18c1550e808af67c00724a116d45e73ddca5","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-3203","next":"us-ok/okla.-stat.-tit.-68-68-3205"},"notice":"GroundRules: Original legal text. Not legal advice."}