Oklahoma Administrative Code
Title 710 - Oklahoma Tax Commission
Chapter 95 - Miscellaneous Areas of Regulatory and Administrative Authority
Subchapter 1 - Controlled Dangerous Substances Stamp Tax
Section 710:95-1-9 - Assessment of taxes due

Upon receipt of information from law enforcement agencies concerning the confiscation of drugs which require a Controlled Dangerous Substances Tax Stamp, where the required stamps have not been purchased or displayed, the Oklahoma Tax Commission will cause to be issued a jeopardy assessment for the tax due, based on the weight or quantity of the drugs confiscated. The jeopardy assessment will be made against the person possessing the drugs. At the same time as the jeopardy assessment is issued, a Jeopardy Tax Warrant or Certificate of Indebtedness will be filed