THE OKLAHOMA BAR JOURNAL 28 | AUGUST 2026 Statements or opinions expressed in the Oklahoma Bar Journal are those of the authors and do not necessarily reflect those of the Oklahoma Bar Association, its officers, Board of Governors, Board of Editors or staff. Legal Potpourri Tax Stamp as Drug Law in Action By Kat Albrecht, Corey Boyd, Samuel Galoob and Stephen Galoob TAX STAMP In November 2016, Oklahoma voters approved State Question 780, which made the offense of “Possession of Controlled Dangerous Substance” (simple possession) a misdemeanor but did not change any other drug laws or penalties. Oklahoma prosecutors vigorously opposed SQ 780 in the runup to the 2016 election, arguing that it would deprive them of crucial tools that they needed to promote public safety.2 Some prosecutors also seemed to resist SQ 780 after it went into effect. One study found that the number of “Possession of a Controlled Substance With Intent to Distribute” (PWID) charges across Oklahoma rose almost 15% in the year after SQ 780 went into effect.3 That study found evidence consistent with the hypothesis that Oklahoma prosecutors substituted felonies such as PWID for conduct that, prior to the enactment of SQ 780, would have previously been charged as simple possession.4 Tax stamp is another drug offense that could be substituted for the charge of simple possession. Adopted in 1990, §450.8 forbids any “dealer” from manufacturing, distributing, producing, shipping, transporting, importing, or possessing a controlled dangerous substance without affixing the appropriate tax stamp. The term “dealer” is defined as “a person who in violation of the Uniform Controlled Dangerous Substance Act… in any manner possesses more than 42 ½ grams of marihuana, or seven or more grams of any controlled dangerous substance other than marihuana, or ten or more dosage units of any controlled dangerous substance other than marihuana which is not sold by weight.”5 Tax stamp charges can be brought alongside other drug crimes without violating 21 Okla. Stat. §11, the statutory prohibition on multiple punishment.6 Prior to 2026, tax stamp was punishable by up to five years’ imprisonment on a first offense.7 PATTERNS OF CHANGE IN TAX STAMP PROSECUTIONS There has been a significant increase in tax stamp prosecutions since the passage of SQ 780. The following table summarizes the total number of tax stamp cases filed annually between 2015-2025. PROSECUTORIAL CHARGING “IS WHERE AMERICAN CRIMINAL LAW BECOMES operative.”1 This article examines prosecutorial charging by focusing on a specific offense in Oklahoma – Possession of a Controlled Substance Without a Tax Stamp (colloquially called Tax Stamp and codified 68 Okla. Stat. §450.8). TABLE 1: TOTAL NUMBER OF TAX STAMP CASES IN OKLAHOMA, 2015-2025 2015 113 2016 117 2017 261 2018 316 2019 215 2020 193 2021 255 2022 212 2023 245 2024 230 2025 156
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