A number of states, Oklahoma included, have found a way to make revenue through taxing illegal drugs or creating a drug tax stamp.
Oklahoma levies a tax on all controlled substances.
In essence, if you have an illegal substance, you must pay a tax and affix a drug stamp onto the substance to show that you have paid the tax. This is a drug tax stamp. Okla. Stat. tit. 68 § 450.2
In Oklahoma, a controlled dangerous substance is a drug or substance classified as such under the Uniform Controlled Dangerous Substances Act of Oklahoma. Okla. Stat. tit. 68 § 450.1
Under the drug tax stamp law, a “dealer” must purchase and apply the stamp to the drugs when the dealer purchases, obtains, or transports a controlled dangerous substance. The stamp is put on immediately after receipt of the substance. And each stamp may only be used once. Okla. Stat. tit. 68 § 450.3
“Dealer” and Drug Tax Stamp Laws
Mere possession of certain amount of an illegal drug alone may be all that is required to be categorized as a “dealer” under this law.
So, how much is enough?
- Forty-two and a half grams of marijuana or more,
- Seven or more grams of any illegal drug other than marijuana, or
- Ten or more dosage units of any other illegal drug other than marijuana.
Penalties for No Drug Tax Stamp
In addition to paying the tax itself, you must pay 100% of the tax as a civil penalty.
The offense also has criminal penalties.
If you are in possession of the above minimums and have failed to pay for the required drug tax stamp, you could face felony charges.
In addition to civil penalties, you may face imprisonment for up to five years, pay a fine of up to $10,000, or both. Okla. Stat. tit. 68 § 450.8
Civil Penalty Amounts
The civil penalty amounts are 100% of the tax amount. The tax amounts vary depending on the substance.
- One gram of marijuana: $3.50.
- One gram of a controlled dangerous substance other than marijuana: $200.
- Fifty dosage units of another controlled dangerous substance: $1,000.
Most people who are in possession of an illegal drug do not pay this tax. Thus, they are often charged with a crime when caught.
Defenses Available to You
The amount of the drugs involved must meet the thresholds listed. If they do not and the police have failed to properly weigh or account for the amounts, you may be able to obtain a dismissal.
This and other possible defenses should be discussed with an experienced Tulsa criminal defense attorney. Don’t delay, call today.
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Call for a free consultation with an experienced Tulsa criminal defense attorney to discuss your available legal options.
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