Oklahoma § 68-5304 - Purchase of stamps - Form - Distribution - Custody

§ 68-5304. Purchase of stamps - Form - Distribution - Custody

The tax stamps required by Section 5301 et seq. of this title to

be placed upon Manufacturer’s Certificates or Statements of Origin

of new automobiles, new trucks, new travel trailers, new

Oklahoma Statutes - Title 68. Revenue and Taxation

manufactured homes, new recreational vehicles, new motorcycles, new

vessels, new watercraft, new motorboats, and other new boats and new

motors, and on the applications for registration of the vehicles

described in Section 5303 of this title shall be manufactured or

purchased by Service Oklahoma in the required amounts. The tax

stamps shall be of such design, color combination, and material as

Service Oklahoma shall deem necessary for the administration of this

tax and to afford the best security to the tax revenue involved.

Service Oklahoma may require any manufacturer of such tax stamps to

furnish a bond in such amount as it deems necessary to protect the

state and counties against loss. Service Oklahoma shall distribute

such tax stamps to the county treasurer of each county, taking such

receipt therefor as may be necessary, and the county treasurer shall

have the responsibility of the custody and the sale of such stamps

to the person required by Section 5301 et seq. of this title to

obtain same, and shall have the duty of accounting for such stamps

to their respective counties, and to Service Oklahoma as it may

require.

Added by Laws 1971, c. 177, § 4, operative July 1, 1971; Laws 1972,

c. 97, § 4, operative July 1, 1972; Laws 1973, c. 271, § 4,

operative July 1, 1973; Laws 1978, c. 216, § 4, emerg. eff. April

21, 1978; Laws 1981, c. 118, § 32; Laws 2025, c. 171, § 73, eff.

July 1, 2026.