A. The tax levied by Section 2 of this act shall be paid by affixing stamps in the manner and at the time herein set forth. When a dealer purchases, acquires, transports, or imports into this state a controlled dangerous substance on which a tax is levied by Section 2 of this act, the dealer shall have the stamp affixed on the controlled dangerous substance immediately after receiving the controlled dangerous substance. Each stamp may be used only once. Taxes imposed upon controlled dangerous substances by Section 2 of this act are due and payable immediately upon acquisition or possession of a controlled dangerous substance in this state by a dealer. B. It is the intent and purpose of this act that no dealer shall possess any controlled dangerous substance upon which a tax is imposed by Section 2 of this act unless the tax has been paid on the controlled dangerous substance as evidenced by a stamp issued by the Commission. Added by Laws 1990, c. 25, § 3, operative July 1, 1990.
Notes of Decisions
Cited in
5
cases, 1995–2010 · leading case:
Dennis v. Poppel, 222 F.3d 1245 (10th Cir. 2000).
Dennis v. Poppel, 222 F.3d 1245 (10th Cir. 2000).
· cites it 4× “Dennis relies on Okla. Stat. tit. 68, § 450.3 , which requires a tax stamp to be immediately affixed at the time he brought the cocaine into the state.”
Lozoya v. State, 932 P.2d 22 (Okla. Crim. App. 1996).
“1991, § 2-404) (5 years); Count III, Possession of Controlled Dangerous Substance without a Tax Stamp (68 O.S.1991, § 450.3) (5 years). The Hon.”
Randolph v. State, 2010 OK CR 2 (Okla. Crim. App. 2010).
“2004, § 2-402; and Count 3, failure to obtain a drug tax stamp, after former conviction of two (2) or more felonies, in violation of 68 O.S.2001, § 450.3. The jury sentenced Appellant to life without parole and a $25,000 fine on Count 1, two (2) years imprisonment and a $1,000…”
Hill v. State, 898 P.2d 155 (Okla. Crim. App. 1995).
“1991, § 1287) and Count III — Possession of a Controlled Dangerous Substance Without a Tax Stamp Attached Thereto (68 O.S.1991, § 450.3). 1 The jury recommended sentences of two (2) years imprisonment and five (5) years imprisonment respectively.”
Anderson v. State, 905 P.2d 231 (Okla. Crim. App. 1995).
“1991, § 2-415) and Count II, Possession of a Controlled Dangerous Substance without a Tax Stamp (68 O.S.1991, § 450.3). The jury recommended punishments of thirty (30) years imprisonment and a $50,000 fine for Count I and five (5) years imprisonment for Count II.”
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