Oklahoma § 68-450.4 - Rules and regulations - Purchase of stamps - Reporting
Full text of Oklahoma Oklahoma Statutes § 68-450.4 — Rules and regulations - Purchase of stamps - Reporting, with citation guidance and answers to common questions.
§ 68-450.4. Rules and regulations - Purchase of stamps - Reporting
forms - Use of stamps in administrative, civil and criminal
proceedings.
A. The Commission shall promulgate rules and regulations for a
uniform system of providing, affixing, and displaying official
stamps for any controlled dangerous substance on which the tax
levied in Section 2 of this act is imposed.
B. The official stamps to be affixed to all controlled
dangerous substances shall be purchased from the Commission. The
dealer purchasing said stamps shall pay in cash one hundred percent
(100%) of face value for each stamp at the time of purchase. The
Commission shall make the stamps in denominations of Ten Dollars
($10.00).
C. The Commission shall provide reporting forms for the
reporting and payment of the taxes levied by Section 2 of this act.
Dealers are not required to give their name, address, social
security number, or other identifying information on the forms.
Neither the Commission nor any public employee may reveal facts
contained in a report required by this section, nor can any
information contained in such a report be used against the dealer in
any criminal proceeding, unless independently obtained, except in
connection with a proceeding involving taxes due pursuant to this
act from the dealer making the report.
D. A stamp denoting payment of the tax levied by Section 2 of
this act shall not be used against the taxpayer in a criminal
proceeding, except that the stamp may be used against the taxpayer
in connection with the administration or civil or criminal
enforcement of the tax levied by Section 2 of this act.
Added by Laws 1990, c. 25, § 4, operative July 1, 1990.
Source: official Oklahoma text · Last verified 2026-08-27
Frequently Asked Questions About Oklahoma § 68-450.4
What does Oklahoma Statutes § 68-450.4 cover?
Section 68-450.4 ("Rules and regulations - Purchase of stamps - Reporting") 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 § 68-450.4?
A common citation format is "Oklahoma Statutes § 68-450.4" (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 § 68-450.4 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.