Oklahoma Code § 68-404

Title 68. Revenue And Taxation: Transactions subject to taxation - Revenue purpose -
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Disposition of revenue.
The sale, barter or exchange of tobacco products or  possession
of tobacco products for consumption, is hereby declared to be
subject to taxation authorized by Section 12 of Article X of the
Oklahoma Constitution, and it is the purpose and intention of this
article to provide revenue for the expense of the state government.
The revenue, including interest and penalties, collected under this
article shall be paid monthly by the Tax Commission to the State
Treasurer to be placed in the General Revenue Fund, to be paid out
pursuant to direct appropriation by the Legislature.

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