Manufacture or purchase of stamps - Form - Bond - Distribution - Custody

Official textoscn.netlast amended Jul 01, 2026

# 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 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.

Amendment history

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.

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