Oklahoma § 68-302 - Stamp excise tax upon sale, use, gift, possession or

§ 68-302. Stamp excise tax upon sale, use, gift, possession or

consumption of cigarettes.

There is hereby levied upon the sale, use, gift, possession, or

consumption of cigarettes within the State of Oklahoma a tax at the

rate of four (4) mills per cigarette. Beginning November 3, 1992,

the revenue resulting from the tax levied pursuant to this section

shall be apportioned by the Oklahoma Tax Commission and transmitted

to the State Treasurer, who shall deposit the same in the Oklahoma

Building Bonds of 1992 Sinking Fund. No part of the cigarette tax

receipts derived from the increase in the cigarette tax rate shall

be used in determining the amount of cigarette tax collections to be

paid into the State of Oklahoma Building Bonds of 1961 Sinking Fund

pursuant to the provisions of Sections 57.31 through 57.43 of Title

62 of the Oklahoma Statutes.

Oklahoma Statutes - Title 68. Revenue and Taxation

The tax hereby levied shall be paid only once on any cigarettes

sold, used, received, possessed, or consumed in this state. The tax

shall be evidenced by stamps which shall be furnished by and

purchased from the Tax Commission or by an impression of such tax by

the use of a metering device when authorized by the Tax Commission

as provided for in Section 301 et seq. of this title, and the stamps

or impression shall be securely affixed to one end of each package

in which cigarettes are contained or from which consumed.

The impact of the tax levied by the provisions of Section 301 et

seq. of this title is hereby declared to be on the vendee, user,

consumer, or possessor of cigarettes in this state, and, when the

tax is paid by any other person, such payment shall be considered as

an advance payment and shall thereafter be added to the price of the

cigarettes and recovered from the ultimate consumer or user. In

making a sale of cigarettes in this state, a wholesaler or jobber

may separately state and show upon the invoice covering the sale the

amount of tax paid on the cigarettes sold. The tax shall be

evidenced by appropriate stamps attached to each package of

cigarettes sold. Every retailer who makes sales of cigarettes

within this state to persons for use or consumption shall separately

show the amount of tax paid as evidenced by appropriate stamps on

each package of cigarettes sold, and the tax shall be collected by

the retailer from the user or consumer. The provisions of this

section shall in no way affect the method of collection of tax on

cigarettes as now provided for by existing law. As to cigarettes

packed in quantities of less than ten, for distribution as samples,

payment of the tax may be made to the Tax Commission in a lump sum

without affixing stamps on such packages.

Notwithstanding any other provision of law, the tax levied

pursuant to the provisions of Section 301 et seq. of this title

shall be part of the gross proceeds or gross receipts from the sale

of cigarettes, as those terms are defined in paragraph 7 of Section

1352 of this title.

Added by Laws 1965, c. 195, § 2, emerg. eff. June 10, 1965. Amended

by Laws 1984, c. 3, § 1, emerg. eff. Feb. 21, 1984; Laws 1984, c.

153, § 6, emerg. eff. April 21, 1984; Laws 1992, c. 350, § 17; Laws

1999, c. 390, § 5, emerg. eff. June 8, 1999.

§68-302-1. Additional tax on cigarettes - Rates - Apportionment of

revenues.

A. In addition to the tax levied in Section 302 of this title,

there is hereby levied upon the sale, use, gift, possession or

consumption of cigarettes, as defined in Sections 301 through 325 of

this title, within the State of Oklahoma a tax at the rate of two

and one-half (2 1/2) mills per cigarette. Such tax shall be

evidenced by tax stamps as now provided for by law for other

cigarette taxes, except that as to cigarette packages of less than

Oklahoma Statutes - Title 68. Revenue and Taxation

ten cigarettes for free distribution as samples, the tax levied in

this section shall be computed and paid as provided for other

cigarette taxes without affixing stamps on each such package.

B. No part of the revenues resulting from the additional tax

levied in this section shall be used in determining the amount of

cigarette tax collections to be paid into the State of Oklahoma

Building Bonds of 1961 Sinking Fund pursuant to the provisions of

Sections 57.31 through 57.43 of Title 62 of the Oklahoma Statutes,

into the State of Oklahoma Building Bonds of 1965 Sinking Fund

pursuant to the provisions of Sections 57.51 through 57.60 of Title

62 of the Oklahoma Statutes, or into the State of Oklahoma

Institutional Building Bonds of 1965 Sinking Fund pursuant to the

provisions of Sections 57.61 through 57.73 of Title 62 of the

Oklahoma Statutes.

C. The revenues resulting from the additional tax levied in

this section through June 30, 1968, shall be apportioned by the

Oklahoma Tax Commission and transmitted to the State Treasurer, who

shall deposit the same in the State Treasury in a fund to be known

as the "State of Oklahoma Building Bonds of 1968 Reserve Fund",

which fund is hereby created. The Legislature shall appropriate

monies from such fund or so much thereof as may be deemed necessary;

first, for the payment of interest and principal upon any bonds

issued for capital improvements pursuant to the provisions of

Section 38 of Article X of the Oklahoma Constitution; second, for

other capital improvements at state institutions; third, for

operating expenses of such capital improvements; and fourth, for any

other purposes of state government. From and after July 1, 1968,

all revenues resulting from the additional tax levied in this

section, except revenues dedicated to the retirement of the State of

Oklahoma Building Bonds of 1968, Series A, B, C, D and E, or any

refunding of any or all of such series, and except revenues required

to be deposited in the University Hospitals Authority Disbursing

Fund, shall be apportioned by the Oklahoma Tax Commission and

transmitted to the State Treasurer, who shall deposit the same in

the General Revenue Fund.

D. The cigarette tax levied in this section shall be collected

and administered in all respects not inconsistent with as now or

hereafter provided for by law for other cigarette taxes now levied,

collected and administered pursuant to the provisions of Sections

301 through 325 of this title.

Added by Laws 1968, c. 47, § 1, eff. April 1, 1968. Amended by Laws

1977, c. 230, § 11, emerg. eff. June 15, 1977; Laws 1984, c. 3, § 2,

emerg. eff. Feb. 21, 1984; Laws 2021, c. 285, § 10, eff. Nov. 1,

2021.

§68-302-2.

revenue.

Additional tax on cigarettes - Rates - Disposition of

Oklahoma Statutes - Title 68. Revenue and Taxation

(a) In addition to the tax levied in Sections 302 and 302-1 of

this title, there is hereby levied upon the sale, use, gift,

possession, or consumption of cigarettes, as defined in Sections 301

through 325 of this title, within the State of Oklahoma a tax at the

rate of two and one-half (2 1/2) mills per cigarette. Such tax

shall be evidenced by tax stamps as now provided for; however, as to

cigarette packages of less than ten cigarettes for free distribution

as samples, the tax herein levied shall be computed and paid as

provided for other cigarette taxes without affixing stamps on each

such package.

(b) No part of the revenues resulting from the additional tax

levied in this section shall be used in determining the amount of

cigarette tax collections to be paid into the State of Oklahoma

Building Bonds of 1961 Sinking Fund pursuant to the provisions of

Sections 57.31 through 57.43 of Title 62 of the Oklahoma Statutes or

into the State of Oklahoma Building Bonds of 1965 Sinking Fund

pursuant to the provisions of Sections 57.61 through 57.73 of Title

62 of the Oklahoma Statutes.

(c) Except as otherwise provided in this subsection, the

revenue resulting from the additional tax levied in this section

shall be apportioned by the Oklahoma Tax Commission and transmitted

to the State Treasurer, who shall deposit the same in the General

Revenue Fund of the State of Oklahoma. Beginning on the effective

date of this section, the revenue resulting from the additional tax

levied in this section shall be apportioned by the Oklahoma Tax

Commission and transmitted to the State Treasurer, who shall deposit

the same in the Oklahoma Building Bonds of 1992 Sinking Fund.

(d) The cigarette tax levied in this section shall be collected

and administered in all respects not inconsistent with as now or

hereafter provided for by law for other cigarette taxes now levied,

collected, and administered pursuant to the provisions of Sections

301 through 325 of this title.

Laws 1979, c. 195, § 5, eff. July 1, 1979; Laws 1980, c. 245, § 1,

emerg. eff. May 16, 1980; Laws 1981, c. 211, § 1, emerg. eff. June

1, 1981; Laws 1982, c. 46, § 1, emerg. eff. March 26, 1982; Laws

1984, c. 3, § 3, emerg. eff. Feb. 21, 1984; Laws 1992, c. 350, § 18,

eff.

§68-302-3. Additional tax on cigarettes - Rate - Apportionment of

revenues.

(a) In addition to the tax levied in Sections 302, 302-1 and

302-2 of Title 68 of the Oklahoma Statutes, except as otherwise

provided in this section, there is hereby levied upon the sale, use,

gift, possession, or consumption of cigarettes, as defined in

Sections 301 through 325 of Title 68 of the Oklahoma Statutes,

within the State of Oklahoma a tax at a rate reflecting the amount

of the reduction of the federal cigarette tax levied pursuant to the

Oklahoma Statutes - Title 68. Revenue and Taxation

provisions of subsection (b) of Section 5701 of the Internal Revenue

Code, scheduled to be effective October 1, 1985. However, if the

federal cigarette tax is increased subsequent to said reduction but

prior to January 1, 1986, and said federal cigarette tax is

increased by the amount of the reduction of said tax which was

effective October 1, 1985, the provisions of this section shall

cease to be effective. If the federal cigarette tax is increased

subsequent to said reduction but prior to January 1, 1986, and said

federal cigarette tax is increased by an amount less than the amount

of the reduction of said tax which was effective October 1, 1985,

the tax levied pursuant to the provisions of this section shall be

at a rate reflecting the difference between the amount of the

reduction of federal cigarette tax which was effective October 1,

1985, and the amount of the increase of said tax. Such tax shall be

evidenced by tax stamps as now provided for by law for other

cigarette taxes, except that as to cigarette packages of less than

ten cigarettes for free distribution as samples, the tax therein

levied shall be computed and paid as provided for other cigarette

taxes without affixing stamps on such package.

(b) No part of the revenues resulting from the additional tax

levied in this section shall be used in determining the amount of

cigarette tax collections to be paid into the State of Oklahoma

Institutional Building Bonds of 1961 Sinking Fund pursuant to the

provisions of Sections 57.31 through 57.43 of Title 62 of the

Oklahoma Statutes or into the State of Oklahoma Institutional

Building Bonds of 1965 Sinking Fund pursuant to the provisions of

Sections 57.61 through 57.73 of Title 62 of the Oklahoma Statutes.

(c) The revenue resulting from the additional tax levied in

this section shall be apportioned by the Oklahoma Tax Commission and

transmitted to the State Treasurer, who shall deposit the same in

the General Revenue Fund of the State of Oklahoma.

(d) The cigarette tax levied in this section shall be collected

and administered in all respects not inconsistent with as now or

hereafter provided for by law for other cigarette taxes now levied,

collected, and administered pursuant to the provisions of Sections

301 through 325 of Title 68 of the Oklahoma Statutes.

Added by Laws 1985, c. 179, § 72, operative Oct. 1, 1985. Amended by

Laws 1985, c. 301, § 1, operative Oct. 1, 1985.

§68-302-4. Additional excise tax on cigarettes - Rate Apportionment.

(a) In addition to the tax levied in Sections 302, 302-1, 302-2

and 302-3 of Title 68 of the Oklahoma Statutes, there is hereby

levied upon the sale, use, gift, possession, or consumption of

cigarettes, as defined in Sections 301 through 325 of Title 68 of

the Oklahoma Statutes, within the State of Oklahoma a tax at the

rate of two and one-half (2 1/2) mills per cigarette. Such tax

Oklahoma Statutes - Title 68. Revenue and Taxation

shall be evidenced by tax stamps as now provided for; however, as to

cigarette packages of less than ten cigarettes for free distribution

as samples, the tax herein levied shall be computed and paid as

provided for other cigarette taxes without affixing stamps on each

such package.

(b) No part of the revenues resulting from the additional tax

levied in this section shall be used in determining the amount of

cigarette tax collections to be paid into the State of Oklahoma

Building Bonds of 1961 Sinking Fund pursuant to the provisions of

Sections 57.31 through 57.43 of Title 62 of the Oklahoma Statutes or

into the State of Oklahoma Building Bonds of 1965 Sinking Fund

pursuant to the provisions of Sections 57.61 through 57.73 of Title

62 of the Oklahoma Statutes.

(c) Except as provided for in this subsection, the revenue

resulting from the additional tax levied in this section shall be

apportioned by the Oklahoma Tax Commission and transmitted to the

State Treasurer, who shall deposit the same in the General Revenue

Fund of the State of Oklahoma. Beginning on the effective date of

this section, the revenue resulting from the additional tax levied

in this section shall be apportioned by the Oklahoma Tax Commission

and transmitted to the State Treasurer, who shall deposit the same

in the Oklahoma Building Bonds of 1992 Sinking Fund.

(d) The cigarette tax levied in this section shall be collected

and administered in all respects not inconsistent with as now or

hereafter provided for by law for other cigarette taxes now levied,

collected, and administered pursuant to the provisions of Sections

301 through 325 of Title 68 of the Oklahoma Statutes.

Added by Laws 1987, c. 113, § 5, operative June 1, 1987. Amended by

Laws 1992, c. 350, § 19.

§68-302-5. Tax on cigarettes in addition to tax levied in Sections

302 to 302- 4 - Rate - Apportionment.

A. Effective January 1, 2005, in addition to the tax levied in

Sections 302, 302-1, 302-2, 302-3 and 302-4 of this title, there is

hereby levied upon the sale, use, gift, possession, or consumption

of cigarettes, as defined in Sections 301 through 325 of this title,

within this state, a tax at the rate of forty (40) mills per

cigarette.

B. Except as provided in subsection D of this section, the

revenue resulting from the additional tax levied in subsection A of

this section shall be apportioned by the Oklahoma Tax Commission and

transmitted to the State Treasurer as follows:

1. Twenty-two and six-hundredths percent (22.06%) shall be

placed to the credit of the Health Employee and Economy Improvement

Act Revolving Fund created in Section 1010.1 of Title 56 of the

Oklahoma Statutes;

Oklahoma Statutes - Title 68. Revenue and Taxation

2. Three and nine-hundredths percent (3.09%) shall be placed to

the credit of the Comprehensive Cancer Center Debt Service Revolving

Fund created in Section 160.1 of Title 62 of the Oklahoma Statutes;

3. Before July 1, 2008, seven and fifty-hundredths percent

(7.50%) shall be placed to the credit of the Trauma Care Assistance

Revolving Fund created in Section 1-2530.9 of Title 63 of the

Oklahoma Statutes. On and after July 1, 2008, seven and fiftyhundredths percent (7.50%) shall be allocated as follows:

a.

every month, an amount equal to the actual amount

placed to the credit of the Trauma Care Assistance

Revolving Fund pursuant to this paragraph for the same

month of the 2008 fiscal year shall be credited to the

Trauma Care Assistance Revolving Fund,

b.

every month, any amount over and above the amount

placed to the credit of the Trauma Care Assistance

Revolving Fund pursuant to subparagraph a of this

paragraph shall be credited to the Oklahoma Emergency

Response Systems Stabilization and Improvement

Revolving Fund as created in Section 8 of this act

until the combined amount credited to the Oklahoma

Emergency Response Systems Stabilization and

Improvement Revolving Fund pursuant to this section

and Section 402-3 of this title is equal to a total of

Two Million Five Hundred Thousand Dollars

($2,500,000.00) each year, and

c.

any additional revenue allocated pursuant to this

paragraph shall be placed to the credit of the Trauma

Care Assistance Revolving Fund;

4. Three and nine-hundredths percent (3.09%) shall be placed to

the credit of the Oklahoma State University College of Osteopathic

Medicine Revolving Fund created in Section 160.2 of Title 62 of the

Oklahoma Statutes;

5. Twenty-six and thirty-eight-hundredths percent (26.38%)

shall be placed to the credit of the Oklahoma Health Care Authority

Medicaid Program Fund created in Section 5020 of Title 63 of the

Oklahoma Statutes for the purposes of maintaining programs and

services funded under the federal “Jobs and Growth Tax Relief

Reconciliation Act of 2003”, reimbursing city/county-owned

hospitals, increasing emergency room physician rates, and providing

TEFRA 134, also known as “Katie Beckett” services;

6. Two and sixty-five-hundredths percent (2.65%) shall be

placed to the credit of the Department of Mental Health and

Substance Abuse Services Revolving Fund created in Section 2-303 of

Title 43A of the Oklahoma Statutes;

7. Forty-four-hundredths of one percent (0.44%) shall be placed

to the credit of the Belle Maxine Hilliard Breast and Cervical

Oklahoma Statutes - Title 68. Revenue and Taxation

Cancer Treatment Revolving Fund created in Section 1-559 of Title 63

of the Oklahoma Statutes;

8. One percent (1%) shall be placed to the credit of the

Teachers’ Retirement System Revolving Fund created in Section 158 of

Title 62 of the Oklahoma Statutes;

9. Two and seven-hundredths percent (2.07%) shall be placed to

the credit of the Education Reform Revolving Fund created in Section

41.29b of Title 62 of the Oklahoma Statutes;

10. Sixty-six-hundredths percent (0.66%) shall be placed to the

credit of the Tobacco Prevention and Cessation Revolving Fund

created in Section 1-105d of Title 63 of the Oklahoma Statutes;

11. Sixteen and eighty-three-hundredths percent (16.83%) shall

be placed to the credit of the General Revenue Fund; and

12. For fiscal years beginning July 1, 2004, and ending June

30, 2006, fourteen and twenty-three-hundredths percent (14.23%)

shall be apportioned to municipalities and counties that levy a

sales tax, in the proportions which total municipal and county sales

tax revenue was apportioned by the Tax Commission in the preceding

month.

For fiscal years beginning July 1, 2006, and thereafter, the

apportionment percentage specified in paragraph 12 of this

subsection will be adjusted by dividing the total municipal and

county sales tax revenue collected in the calendar year immediately

preceding the commencement of the fiscal year by the sum of the

state sales tax revenue and total municipal and county sales tax

revenue collected in the same year. This ratio shall be divided by

the ratio of the total municipal and county sales tax revenue

collected in the calendar year beginning January 1, 2004, and ending

December 31, 2004, divided by the sum of the state sales tax revenue

and total municipal and county sales tax revenue collected in the

same year. The resulting quotient shall be multiplied by fourteen

and twenty-three-hundredths percent (14.23%) to determine the

apportionment percentage for the fiscal year.

For fiscal years beginning July 1, 2006, and thereafter, any

adjustment to the percentage of revenues apportioned to

municipalities and counties shall be reflected in the percent of

revenues apportioned to the General Revenue Fund.

C. The tax shall be evidenced by tax stamps as now provided

for; however, as to cigarette packages of less than ten cigarettes

for free distribution as samples, the tax herein levied shall be

computed and paid as provided for other cigarette taxes without

affixing stamps on each such package.

D. The net amount of any revenue resulting from a payment in

lieu of excise taxes on cigarettes levied by this section, pursuant

to a compact with a federally recognized Indian tribe or nation

after deductions for deposits into trust accounts pursuant to such

Oklahoma Statutes - Title 68. Revenue and Taxation

compacts, shall be apportioned by the Tax Commission and transmitted

to the State Treasurer as follows:

1. Thirty-three and forty-nine-hundredths percent (33.49%)

shall be placed to the credit of the Health Employee and Economy

Improvement Act Revolving Fund created in Section 1010.1 of Title 56

of the Oklahoma Statutes;

2. Four and sixty-nine-hundredths percent (4.69%) shall be

placed to the credit of the Comprehensive Cancer Center Debt Service

Revolving Fund created in Section 160.1 of Title 62 of the Oklahoma

Statutes;

3. Before July 1, 2008, eleven and thirty-nine-hundredths

percent (11.39%) shall be placed to the credit of the Trauma Care

Assistance Revolving Fund created in Section 1-2522 of Title 63 of

the Oklahoma Statutes. On and after July 1, 2008, eleven and

thirty-nine-hundredths percent (11.39%) shall be allocated as

follows:

a.

every month, an amount equal to the actual amount

placed to the credit of the Trauma Care Assistance

Revolving Fund pursuant to this paragraph for the same

month of the 2008 fiscal year shall be credited to the

Trauma Care Assistance Revolving Fund,

b.

every month, any amount over and above the amount

placed to the credit of the Trauma Care Assistance

Revolving Fund pursuant to subparagraph a of this

paragraph shall be credited to the Oklahoma Emergency

Response Systems Stabilization and Improvement

Revolving Fund as created in Section 8 of this act

until the combined amount credited to the Oklahoma

Emergency Response Systems Stabilization and

Improvement Revolving Fund pursuant to this section

and Section 402-3 of this title is equal to a total of

Two Million Five Hundred Thousand Dollars

($2,500,000.00) each year, and

c.

any additional revenue allocated pursuant to this

paragraph shall be placed to the credit of the Trauma

Care Assistance Revolving Fund;

4. Four and sixty-nine-hundredths percent (4.69%) shall be

placed to the credit of the Oklahoma State University College of

Osteopathic Medicine Revolving Fund created in Section 160.2 of

Title 62 of the Oklahoma Statutes;

5. Forty and six-hundredths percent (40.06%) shall be placed to

the credit of the Oklahoma Health Care Authority Medicaid Program

Fund created in Section 5020 of Title 63 of the Oklahoma Statutes

for the purposes of maintaining programs and services funded under

the federal “Jobs and Growth Tax Relief Reconciliation Act of 2003”,

reimbursing city/county-owned hospitals, increasing emergency room

Oklahoma Statutes - Title 68. Revenue and Taxation

physician rates, and providing TEFRA 134, also known as “Katie

Beckett” services;

6. Four and one-hundredths percent (4.01%) shall be placed to

the credit of the Department of Mental Health and Substance Abuse

Services Revolving Fund created in Section 2-303 of Title 43A of the

Oklahoma Statutes;

7. Sixty-seven-hundredths percent (0.67%) shall be placed to

the credit of the Belle Maxine Hilliard Breast and Cervical Cancer

Treatment Revolving Fund created in Section 1-559 of Title 63 of the

Oklahoma Statutes; and

8. One percent (1%) shall be placed to the credit of the

Tobacco Prevention and Cessation Revolving Fund created in Section

1-105d of Title 63 of the Oklahoma Statutes.

E. No part of the revenues resulting from the additional taxes

levied in this section shall be used in determining the amount of

cigarette tax collections to be paid into:

1. The State of Oklahoma Building Bonds of 1961 Sinking Fund

pursuant to the provisions of Sections 57.31 through 57.43 of Title

62 of the Oklahoma Statutes;

2. The State of Oklahoma Institutional Building Bonds of 1965

Sinking Fund pursuant to the provisions of Sections 57.61 through

57.73 of Title 62 of the Oklahoma Statutes;

3. The State of Oklahoma Institutional Building Bonds of 1965

Sinking Fund Series C and Series D pursuant to Sections 57.81

through 57.112 of Title 62 of the Oklahoma Statutes;

4. The State of Oklahoma Building Bonds of 1968 Sinking Fund

pursuant to the provisions of Sections 57.121 through 57.193 of

Title 62 of the Oklahoma Statutes; or

5. The Oklahoma Building Bonds of 1992 Sinking Fund pursuant to

the provisions of Sections 57.300 through 57.313 of Title 62 of the

Oklahoma Statutes.

F. The cigarette taxes levied in this section shall be

collected and administered in all respects not inconsistent with as

now or hereafter provided for by law for other cigarette taxes now

levied, collected, and administered pursuant to the provisions of

Sections 301 through 325 of this title.

Added by Laws 2004, c. 322, § 2, eff. Dec. 1, 2004 (State Question

No. 713, Legislative Referendum No. 336, adopted at election held

Nov. 2, 2004). Amended by Laws 2008, c. 393, § 9, eff. Nov. 1,

2008.

§68-302-6. Repealed by Laws 2014, c. 51, § 1, eff. Nov. 1, 2014 and

by Laws 2014, c. 88, § 1, eff. Nov. 1, 2014.

§68-302-7.

revenue.

Additional tax on cigarettes - Rates - Apportionment of

Oklahoma Statutes - Title 68. Revenue and Taxation

A. For the purpose of providing revenue for the support of the

functions of state government, in addition to the tax levied in

Sections 302, 302-1, 302-2, 302-3, 302-4 and 302-5 of Title 68 of

the Oklahoma Statutes, there is hereby levied upon the sale, use,

gift, possession or consumption of cigarettes, as defined in

Sections 301 through 325 of Title 68 of the Oklahoma Statutes,

within this state, a tax at the rate of fifty (50) mills per

cigarette.

B. 1. Except as provided in paragraph 2 of this subsection,

the revenue resulting from the additional tax levied in subsection A

of this section shall be apportioned as provided in paragraph 3 of

this subsection.

2. The net amount of any revenue resulting from a payment in

lieu of excise taxes on cigarettes levied by this section, which net

amount shall be calculated after deductions for rebates owed

pursuant to a compact with a federally recognized Indian tribe or

nation, shall be apportioned as provided in paragraph 3 of this

subsection.

3.

a.

Prior to July 1, 2019, the resulting revenues as

described by paragraphs 1 and 2 of this subsection

shall be apportioned by the Oklahoma Tax Commission

and transmitted to the State Treasurer who shall

deposit such revenue in the General Revenue Fund.

b.

Beginning July 1, 2019, the resulting revenues as

described by paragraphs 1 and 2 of this subsection

shall be apportioned by the Oklahoma Tax Commission

and transmitted to the State Treasurer, who shall

deposit such revenue to the credit of the State Health

Care Enhancement Fund, created in Enrolled House Bill

No. 1016 of the 2nd Extraordinary Session of the 56th

Oklahoma Legislature.

C. No part of the revenues resulting from the additional taxes

levied in this section shall be used in determining the amount of

cigarette tax collections to be paid into:

1. The State of Oklahoma Building Bonds of 1961 Sinking Fund

pursuant to the provisions of Sections 57.31 through 57.43 of Title

62 of the Oklahoma Statutes;

2. The State of Oklahoma Institutional Building Bonds of 1965

Sinking Fund pursuant to the provisions of Sections 57.61 through

57.73 of Title 62 of the Oklahoma Statutes;

3. The State of Oklahoma Institutional Building Bonds of 1965

Sinking Fund Series C and Series D pursuant to the provisions of

Sections 57.81 through 57.112 of Title 62 of the Oklahoma Statutes;

4. The State of Oklahoma Building Bonds of 1968 Sinking Fund

pursuant to the provisions of Sections 57.121 through 57.193 of

Title 62 of the Oklahoma Statutes; or

Oklahoma Statutes - Title 68. Revenue and Taxation

5. The Oklahoma Building Bonds of 1992 Sinking Fund pursuant to

the provisions of Sections 57.300 through 57.313 of Title 62 of the

Oklahoma Statutes.

D. The cigarette taxes levied in this section shall be

collected and administered as provided by law for other cigarette

taxes now levied, collected and administered pursuant to the

provisions of Sections 301 through 325 of Title 68 of the Oklahoma

Statutes.

Added by Laws 2018, 2nd Ex. Sess., c. 8, § 2.

§68-302-7a. State Health Care Enhancement Fund.

There is hereby created in the State Treasury a fund to be

designated as the "State Health Care Enhancement Fund". The fund

shall be a continuing fund, not subject to fiscal year limitations,

and shall consist of monies received pursuant to Section 2 of

Enrolled House Bill No. 1010 of the 2nd Extraordinary Session of the

56th Oklahoma Legislature and any monies designated to the fund by

law. All monies accruing to the credit of the fund shall be

appropriated at the discretion of the Legislature for the purpose of

enhancing the health of Oklahomans.

Added by Laws 2018, 2nd Ex. Sess., c. 12, § 1, eff. July 1, 2019.

NOTE: Section 3 of House Bill No. 1016, c. 12, of the 2nd

Extraordinary Session of the 56th Oklahoma Legislature states that

the provisions of this section shall be contingent upon the

enactment of the provisions of House Bill No. 1010, c. 8, of the 2nd

Extraordinary Session of the 56th Oklahoma Legislature. House Bill

No. 1010 was signed by the Governor on March 29, 2018.