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 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.