{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-450.4","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-450.4","heading":"Rules and regulations - Purchase of stamps - Reporting","body":"forms - Use of stamps in administrative, civil and criminal\n\nproceedings.\n\nA. The Commission shall promulgate rules and regulations for a\n\nuniform system of providing, affixing, and displaying official\n\nstamps for any controlled dangerous substance on which the tax\n\nlevied in Section 2 of this act is imposed.\n\nB. The official stamps to be affixed to all controlled\n\ndangerous substances shall be purchased from the Commission. The\n\ndealer purchasing said stamps shall pay in cash one hundred percent\n\n(100%) of face value for each stamp at the time of purchase. The\n\nCommission shall make the stamps in denominations of Ten Dollars\n\n($10.00).\n\nC. The Commission shall provide reporting forms for the\n\nreporting and payment of the taxes levied by Section 2 of this act.\n\nDealers are not required to give their name, address, social\n\nsecurity number, or other identifying information on the forms.\n\nNeither the Commission nor any public employee may reveal facts\n\ncontained in a report required by this section, nor can any\n\ninformation contained in such a report be used against the dealer in\n\nany criminal proceeding, unless independently obtained, except in\n\nconnection with a proceeding involving taxes due pursuant to this\n\nact from the dealer making the report.\n\nD. A stamp denoting payment of the tax levied by Section 2 of\n\nthis act shall not be used against the taxpayer in a criminal\n\nproceeding, except that the stamp may be used against the taxpayer\n\nin connection with the administration or civil or criminal\n\nenforcement of the tax levied by Section 2 of this act.","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":"7d6b5fc38965e95a33d7b4e3a18137150a4cc8140f7be9714a60d4af162e0094","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-450.3","next":"us-ok/okla.-stat.-tit.-68-68-450.5"},"notice":"GroundRules: Original legal text. Not legal advice."}