{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-5403","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-5403","heading":"Manufacture or purchase of stamps - Form - Bond -","body":"Distribution - Custody.\n\nA. The tax stamp or stamps required by Section 5402 of this\n\ntitle to be affixed upon the dealer’s copy of the sales invoice\n\ncovering each new or used whole goods agricultural equipment or\n\nwhole goods attachment thereto sold shall be manufactured or\n\npurchased by Service Oklahoma in the required amounts. The tax\n\nstamps shall be of such design, color combination and material and\n\nvalue in multiples of Six Dollars ($6.00) as Service Oklahoma shall\n\ndeem necessary for the administration of this tax and to afford the\n\nbest security to the tax revenue involved. The stamps shall be\n\npurchased by dealers in the county where the business is located.\n\nB. Service Oklahoma may require any manufacturer of such tax\n\nstamps to furnish a bond in such amount as it deems necessary to\n\nprotect the state and local taxing entities against loss.\n\nC. Service Oklahoma shall distribute such tax stamps to the\n\ncounty treasurer of each county, taking such receipt therefor as may\n\nbe necessary. The county treasurer shall have the responsibility of\n\nthe custody and the sale of the stamps to the person required by\n\nSection 5402 of this title to obtain such stamps. In addition, the\n\ncounty treasurer shall have the duty of accounting for such stamps\n\nto their respective counties, and to Service Oklahoma as it may\n\nrequire.","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":"1396ccd08d615fd2ae52ef10575882cb89eda637af7bed387a9a4af70909b730","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-5402","next":"us-ok/okla.-stat.-tit.-68-68-5404"},"notice":"GroundRules: Original legal text. Not legal advice."}