Possession of drugs or controlled substances in Tulsa, Oklahoma is covered by the Uniform Controlled Dangerous Substances Act.
An Oklahoma drug tax stamp also applies to the possession of controlled substances, as outlined in Okla. Stat. tit. 68 § 450.2.
Failure to have the appropriate Oklahoma drug tax stamp is a crime that can lead to fines and jail time.
What is an Oklahoma Drug Tax Stamp?
When the tax is paid, the person paying the tax gets a stamp to affix to the controlled substance package as proof the tax was paid. The tax is levied based on the amount of the drug possessed. Okla. Stat. tit. 68 § 450.3
This tax is payable by a distributor or dealer immediately upon acquisition or possession of a controlled substance in the state. The distributor or dealer must then immediately affix the stamps obtained from paying the tax to the drug packages. Each Oklahoma drug tax stamp may be used only once.
A “dealer” is defined as 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 42.5 grams of marijuana, or seven or more grams of any controlled dangerous substance other than marijuana, or 10 or more dosage units of any controlled dangerous substance other than marijuana which is not sold by weight. Okla. Stat. tit. 68 § 450.1
Taxes on controlled dangerous substances in Oklahoma are required in the following amounts under Okla. Stat. tit. 68 § 450.2:
- On each gram of marijuana, or each portion of a gram, $3.50; and
- On each gram or portion of a gram of a controlled dangerous substance, other than marijuana, $200; or
- On each 50 units or portion thereof of a controlled dangerous substance, other than marijuana, that is not sold by weight, $1,000.
Penalty
Any dealer shall pay a civil penalty of 100% of the amount of the tax levied in addition to the actual tax levied.
Any dealer manufacturing, distributing, producing, shipping, transporting, importing, or possessing any controlled dangerous substance without affixing the appropriate Oklahoma drug tax stamp, upon conviction, is guilty of a felony offense. This is punishable by up to five years in prison, a fine of up to $10,000, or both.
Initial Consultation: Tulsa Criminal Defense Attorney
If you or someone you know faces a no Oklahoma drug tax stamp charge, please contact a Tulsa criminal defense attorney to discuss your available legal options.
Consult with an experienced attorney at Wirth Law Office – Tulsa today, by calling 918-756-9600 or toll free at 1-888-447-7262 (Wirth Law).
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