summary
Introduced
02/02/2026
02/02/2026
In Committee
02/03/2026
02/03/2026
Crossed Over
Passed
Dead
Introduced Session
2026 Regular Session
Bill Summary
An Act relating to cigarettes; amending 68 O.S. 2021, Section 301, 321, and 322, which relate to the administration of cigarette excise taxes; modifying definition of cigarette; providing partial exemption to cigarette excise taxes for certain types of products; requiring certain stamps be made available on certain timeline; clarifying references; and providing an effective date.
AI Summary
This bill modifies Oklahoma's cigarette excise tax laws by updating the definition of a "cigarette" to include products intended to be heated or burned, and it introduces a partial exemption, specifically a 50% tax reduction, for these heated tobacco products. Additionally, the bill requires the Oklahoma Tax Commission (OTC), which is the state agency responsible for administering taxes, to create and make available distinct tax stamps for these heated products by the bill's effective date, which is set for November 1, 2026, and it also clarifies references within the existing tax statutes.
Committee Categories
Budget and Finance
Sponsors (2)
Last Action
Second Reading referred to Appropriations and Budget (on 02/03/2026)
Official Document
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | http://www.oklegislature.gov/BillInfo.aspx?Bill=hb3983&Session=2600 |
| BillText | https://www.oklegislature.gov/cf_pdf/2025-26%20INT/hB/HB3983%20INT.PDF |
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