Oklahoma § 68-5403 - Manufacture or purchase of stamps - Form - Bond Distribution - Custody
Full text of Oklahoma Oklahoma Statutes § 68-5403 — Manufacture or purchase of stamps - Form - Bond Distribution - Custody, with citation guidance and answers to common questions.
§ 68-5403. Manufacture or purchase of stamps - Form - Bond Distribution - Custody
A. The tax stamp or stamps required by Section 5402 of this
title to be affixed upon the dealer’s copy of the sales invoice
Oklahoma Statutes - Title 68. Revenue and Taxation
covering each new or used whole goods agricultural equipment or
whole goods attachment thereto sold shall be manufactured or
purchased by Service Oklahoma in the required amounts. The tax
stamps shall be of such design, color combination and material and
value in multiples of Six Dollars ($6.00) as Service Oklahoma shall
deem necessary for the administration of this tax and to afford the
best security to the tax revenue involved. The stamps shall be
purchased by dealers in the county where the business is located.
B. 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 local taxing entities against loss.
C. Service Oklahoma shall distribute such tax stamps to the
county treasurer of each county, taking such receipt therefor as may
be necessary. The county treasurer shall have the responsibility of
the custody and the sale of the stamps to the person required by
Section 5402 of this title to obtain such stamps. In addition, the
county treasurer shall have the duty of accounting for such stamps
to their respective counties, and to Service Oklahoma as it may
require.
Added by Laws 1991, c. 149, § 3, eff. Jan. 1, 1992. Amended by Laws
1992, c. 360, § 9, eff. July 1, 1992; Laws 2025, c. 171, § 75, eff.
July 1, 2026.
Source: official Oklahoma text · Last verified 2026-08-27
Frequently Asked Questions About Oklahoma § 68-5403
What does Oklahoma Statutes § 68-5403 cover?
Section 68-5403 ("Manufacture or purchase of stamps - Form - Bond Distribution - Custody") 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 § 68-5403?
A common citation format is "Oklahoma Statutes § 68-5403" (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 § 68-5403 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.