AUGUST 2026 | 29 THE OKLAHOMA BAR JOURNAL 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. In the six years after the effective date of SQ 780, the average number of tax stamp charges filed annually was 239.5 statewide – a 208% annual increase compared to the two-year period immediately prior. Unlike the increase in PWID charges (which was realized in a majority of Oklahoma’s counties), the proliferation of tax stamp charges was concentrated in a few high-filing counties. During the 2015-2026 period, only 54 Oklahoma counties had even a single tax stamp charge filed, and 14 of these counties had only one or two tax stamp charges filed. However, during this period approximately 75% of all tax stamp charges were concentrated in seven high-filing counties: Cleveland, Craig, Garvin, Mayes, Rogers, Texas, and Tulsa. Here is a breakdown of the total number of tax stamp charges filed in these seven counties during the 2015-2025 period. These high-filing counties are not uniform in their population or any other significant characteristics. Tulsa County (698,782 estimated population in 2025) and Cleveland County (303,973) have the second- and third-largest populations of any Oklahoma counties, and Rogers County has the sixth-highest estimated population at 102,197.8 However, the remainder of these high-filing counties have estimated populations between 14,000 and 39,500, ranking between 27th and 48th among the 77 Oklahoma counties.9 By contrast, the largest county in the state, Oklahoma County, had only one tax stamp charge during the period between 2015-2025. For each of these seven high-filing counties, the rate of tax stamp charges filed TABLE 2: TOTAL TAX STAMP CASES BY COUNTY, 2015-2025 Cleveland 110 Craig 331 Garvin 144 Mayes 109 Rogers 142 Texas 270 Tulsa 618
RkJQdWJsaXNoZXIy OTk3MQ==