The Director of the Business Tax Services Division is hereby designated as the agent, servant and employee of the Oklahoma Tax Commission for the following purposes:

1. (1) Issuance of mixed beverage tax permits;
2. (2) Cancellation of mixed beverage tax permits upon delinquency in reporting or paying the gross receipts tax or sales tax;
3. (3) Temporary suspension of mixed beverage tax permits upon revocation or suspension of the mixed beverage, caterer, hotel beverage, public event, or special events licenses issued by the ABLE Commission;
4. (4) Establishing amounts of required bonds; and,
5. (5) Seizure of containers or cases of alcoholic beverages declared to be contraband.

Amended at 15 Ok Reg 2800, eff 6-25-98

Amended at 32 Ok Reg 1342, eff 8-27-15

Amended at 34 Ok Reg 2058, eff 9-11-17

Amended at 38 Ok Reg 1515, eff 9-1-21