Okla. Stat. tit. 2, § 1509
There is hereby assessed a fee of fifteen cents ($0.15) per head on all sheep produced or sold in the State of Oklahoma and a fee of one cent ($0.01) per pound on all wool produced or sold in the State of Oklahoma. Such fees are assessed and imposed on the producer at the time of his initial sale through an auction or to a dealer. If the dealer is the first purchaser, such dealer shall remit the applicable fee or fees to the Commission. In the case of wool gathered or held at a common point, cooperative or wool pool for later sale, the applicable fee or fees shall be remitted to the Commission at the time of the final settlement with the producer or producers thereof. In any event, it is the duty of the first purchaser to remit such fee or fees to the Commission. No sheep or wool shall be subject to the applicable fee more than once.
Amended by Laws 1984, c. 93, § 5, emerg. eff. April 4, 1984.