Oklahoma § 68-404 - Transactions subject to taxation - Revenue purpose Disposition of revenue
Full text of Oklahoma Oklahoma Statutes § 68-404 — Transactions subject to taxation - Revenue purpose Disposition of revenue, with citation guidance and answers to common questions.
§ 68-404. Transactions subject to taxation - Revenue purpose Disposition of revenue
The sale, barter or exchange of tobacco products or possession
of tobacco products for consumption, is hereby declared to be
subject to taxation authorized by Section 12 of Article X of the
Oklahoma Constitution, and it is the purpose and intention of this
article to provide revenue for the expense of the state government.
The revenue, including interest and penalties, collected under this
article shall be paid monthly by the Tax Commission to the State
Treasurer to be placed in the General Revenue Fund, to be paid out
pursuant to direct appropriation by the Legislature.
Amended by Laws 1987, c. 5, § 141, operative March 31, 1987.
Source: official Oklahoma text · Last verified 2026-08-27
Frequently Asked Questions About Oklahoma § 68-404
What does Oklahoma Statutes § 68-404 cover?
Section 68-404 ("Transactions subject to taxation - Revenue purpose Disposition of revenue") 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 § 68-404?
A common citation format is "Oklahoma Statutes § 68-404" (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 § 68-404 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.