Oklahoma Statutes

Okla. Stat. tit. 68, § 450.1 (2026)

Definitions

✓ current as of July 2026

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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. Added by Laws 1990, c. 25, § 1, operative July 1, 1990.

Notes of Decisions

Cited in 4 cases, 1995–2009 · leading case: Steven Waters v. Reagan Farr, Comm'r of Revenue for the State of Tennessee, 291 S.W.3d 873 (Tenn. 2009).

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Steven Waters v. Reagan Farr, Comm'r of Revenue for the State of Tennessee, 291 S.W.3d 873 (Tenn. 2009). · cites it 3× “31, 1998); Okla. Stat. tit. 68, §§ 450.1 -.9 (2001); R.”

Dennis v. Poppel, 222 F.3d 1245 (10th Cir. 2000). · cites it 2× “The jury also convicted him of two counts of possession of cocaine base without proper tax stamps affixed, under the Oklahoma Controlled Dangerous Substance Tax Act, Okla. Stat. tit. 68, §§ 450.1 — 450.9, setting his punishment at ten years in prison for each count.”

White v. State, 900 P.2d 982 (Okla. Crim. App. 1995). · cites it 2× “” 32 The immunity/anonymity language in 68 O.S.1991, §§ 450.1 et seq. resembles the language found in other states tax stamp statutes which have been upheld after the states’ highest courts construed them to grant absolute immunity from unrelated prosecutions.”

Steven Waters v. Reagan Farr, Comm'r of Revenue for the State of Tennessee - Concurring/Dissenting (Tenn. 2009). “113 (2007)), Oklahoma ( Okla. Stat. tit. 68, § 450.1 through § 450.”

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