Section 3204 - Design and distribution of stamps - Accounting - Distribution of fundsA. The Oklahoma Tax Commission shall design such stamps in such denominations as in its judgment it deems necessary for the administration of this tax. The Oklahoma Tax Commission shall distribute the stamps to the county clerks of the counties of this state, and the county clerks shall have the responsibility of selling these stamps and shall have the further duty of accounting for the stamps to the Oklahoma Tax Commission on the last day of each month. Stamp metering machines or rubber stamps as prescribed by the Oklahoma Tax Commission may be used by the county clerk, and the expenses thereof shall be paid by the county concerned. The use of meters or rubber stamps shall be governed by the Oklahoma Tax Commission.B. The county clerks shall account for all collections from the sales of such stamps to the Oklahoma Tax Commission, on the last day of each month. The first fifty-five cents ($0.55) of each seventy-five cents ($0.75) collected shall be apportioned as follows: 1. The county clerks shall retain five percent (5%) of all monies collected for such stamps as their cost of administration; and2. Of the remaining ninety-five percent (95%) the Oklahoma Tax Commission shall apportion for the fiscal year ending June 30, 2022, and for each fiscal year thereafter, Five Hundred Thousand Dollars ($500,000.00) plus three percent (3%) of the remainder as provided in Sections 2947.2 and 2947.3 of this title. The remainder of the collections shall be transferred by the Oklahoma Tax Commission to the General Revenue Fund of the State Treasury to be expended pursuant to legislative appropriation. C. The remaining twenty cents ($0.20) of each seventy-five cents ($0.75) collected shall be paid into the county general fund.Okla. Stat. tit. 68, § 3204
Amended by Laws 2021 , c. 15, s. 11, eff. 11/1/2021.Amended by Laws 2018 , c. 260, s. 4, eff. 7/1/2019.Laws 1967, c. 259, § 4; Laws 1971, c. 315, § 4, operative 7/1/1971; Laws 1978, c. 120, § 2; Laws 1981, c. 78, § 1, operative 7/1/1981; Laws 1986, c. 223, § 48, operative 7/1/1986. Renumbered from § 5104 by Laws 1988, c. 162, § 160, eff. 1/1/1992; Amended by Laws 1997, c. 304, § 13, emerg. eff. 5/29/1997.