Oklahoma Statutes

Okla. Stat. tit. 68, § 450.4 (2026)

Rules and regulations - Purchase of stamps - Reporting

✓ current as of July 2026

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forms - Use of stamps in administrative, civil and criminal proceedings. A. The Commission shall promulgate rules and regulations for a uniform system of providing, affixing, and displaying official stamps for any controlled dangerous substance on which the tax levied in Section 2 of this act is imposed. B. The official stamps to be affixed to all controlled dangerous substances shall be purchased from the Commission. The dealer purchasing said stamps shall pay in cash one hundred percent (100%) of face value for each stamp at the time of purchase. The Commission shall make the stamps in denominations of Ten Dollars ($10.00). C. The Commission shall provide reporting forms for the reporting and payment of the taxes levied by Section 2 of this act. Dealers are not required to give their name, address, social security number, or other identifying information on the forms. Neither the Commission nor any public employee may reveal facts contained in a report required by this section, nor can any information contained in such a report be used against the dealer in any criminal proceeding, unless independently obtained, except in connection with a proceeding involving taxes due pursuant to this act from the dealer making the report. D. A stamp denoting payment of the tax levied by Section 2 of this act shall not be used against the taxpayer in a criminal proceeding, except that the stamp may be used against the taxpayer in connection with the administration or civil or criminal enforcement of the tax levied by Section 2 of this act. Added by Laws 1990, c. 25, § 4, operative July 1, 1990.

Notes of Decisions

Cited in 3 cases, 1995–2000 · leading case: White v. State, 900 P.2d 982 (Okla. Crim. App. 1995).

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White v. State, 900 P.2d 982 (Okla. Crim. App. 1995). · cites it 3× “1991 , § 2-415, and Unlawful Possession of a Controlled Dangerous Substance without a Tax Stamp in violation of 68 O.S.1991, § 450.4, both after former conviction of a felony.”

Dennis v. Poppel, 222 F.3d 1245 (10th Cir. 2000). “See Okla. Stat. tit. 68, § 450.4 (A). 7 . Our decision comports with stale decisions dealing with the same issue.”

Hill v. State, 898 P.2d 155 (Okla. Crim. App. 1995). “However, in the absence of any evidence the Commission has not promulgated rules we presume the Commission, as the agency designated to adopt rules for the provision of stamps and collection of the tax, has followed the legislative mandate in 68 O.S.1991, § 450.4, and has…”

— Okla. Stat. tit. 68, § 450.4(C) — 1 case

White v. State, 900 P.2d 982 (Okla. Crim. App. 1995). “1991 , § 2-415, and Unlawful Possession of a Controlled Dangerous Substance without a Tax Stamp in violation of 68 O.S.1991, § 450.4, both after former conviction of a felony.”

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