Oklahoma § 68-255.2 - Authority to assess, collect and enforce retail medical
Full text of Oklahoma Oklahoma Statutes § 68-255.2 — Authority to assess, collect and enforce retail medical, with citation guidance and answers to common questions.
§ 68-255.2. Authority to assess, collect and enforce retail medical
marijuana sales.
As provided in Section 426 of Title 63 of the Oklahoma Statutes,
the Oklahoma Medical Marijuana Authority and the Oklahoma Tax
Commission shall enter into a contract whereby the Tax Commission
shall have authority to assess, collect and enforce the seven
percent (7%) tax on retail medical marijuana sales and any penalties
and interest thereon. Such assessment, collection and enforcement
authority shall apply to any tax and any penalty or interest
liability on retail medical marijuana sales existing at the time of
contracting. The contract shall provide for the assessment,
collection and enforcement of the tax on retail medical marijuana
sales in the same manner as the administration, collection and
enforcement of any tax payable by any taxpayer subject to taxation
under any state tax law. For providing such collection assistance,
the Tax Commission shall charge the Oklahoma Medical Marijuana
Authority a fee of one and five-tenths percent (1.5%) of the gross
collection proceeds. All funds retained by the Tax Commission for
the collection services shall be deposited in the Tax Commission
Reimbursement Fund in the State Treasury.
Added by Laws 2021, c. 584, § 14, emerg. eff. May 28, 2021. Amended
by Laws 2023, c. 113, § 6, eff. July 1, 2023.
Source: official Oklahoma text · Last verified 2026-08-27
Frequently Asked Questions About Oklahoma § 68-255.2
What does Oklahoma Statutes § 68-255.2 cover?
Section 68-255.2 ("Authority to assess, collect and enforce retail medical") is part of the Oklahoma Statutes, the codified statutory law of Oklahoma. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Oklahoma § 68-255.2?
A common citation format is "Oklahoma Statutes § 68-255.2" (Oklahoma). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Oklahoma law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Oklahoma official source linked on this page or consult a licensed Oklahoma attorney.
How does Oklahoma § 68-255.2 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Oklahoma can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Oklahoma.