Oklahoma Code § 68-450.1

Title 68. Revenue And Taxation: Definitions
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As used in Sections 1 through 9 of this act:
1.  "Controlled dangerous substance" means a drug, substance, or
immediate precursor specified in Schedules I through V of the
Uniform Controlled Dangerous Substances Act which is held,
possessed, transported, transferred, sold or offered to be sold in
violation of the laws of this state;
2.  "Dealer" means a person who in violation of the Uniform
Controlled Dangerous Substances Act manufactures, distributes,
produces, ships, transports, or imports into Oklahoma or in any
manner acquires or possesses more than forty-two and one-half (42
1/2) grams of marihuana, or seven or more grams of any controlled
dangerous substance other than marihuana, or ten or more dosage
units of any controlled dangerous substance other than marihuana
which is not sold by weight.  A quantity of a controlled dangerous
substance is measured by the weight of the substance whether pure,

impure or dilute, or by dosage units when the controlled dangerous
substance is not sold by weight, in the possession of the dealer.  A
quantity of a controlled dangerous substance is dilute if it
consists of a detectable quantity of pure controlled dangerous
substance and any excipients or fillers; and
3.  "Commission" means the Oklahoma Tax Commission.

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