Okla. Stat. tit. 37A, ch. 5 – Taxation | Midpage

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Okla. Stat. tit. 37A, ch. 5

Taxation

5-101Levy of Alcohol Excise Tax - Payment - Retail Sales Subject to State Tax Laws 5-102Excise Tax as Direct Tax 5-103Exemptions from Excise Tax 5-104Apportionment of Revenue from Excise Tax 5-105Gross Receipts Tax 5-106Revenue from Gross Receipts Tax 5-107Mixed Beverage Tax Permits - Penalties for Failure to Procure - Duties of Permit Holder 5-108Reporting Method of Taxation - Excise Tax 5-109Credit or Refund for Money Paid for Tax Stamps 5-110Excise Tax on Beer 5-111Monthly Report by Importers - Supporting Documentation - False or Fraudulent Claims - Failure to File, Nonauthorized Deduction - Penalties 5-112Distributor Permits - Wholesaler Permits - Applications 5-113Issuance of Distributor or Wholesaler Permit - Duties of Permit Holders 5-114Unstamped Beverages as Contraband 5-115Examination of Licensed Premises for Contraband 5-116Hearing Concerning Seized Beverages 5-117Forfeiture Sale 5-118Possession of More than One Liter of Beverage with Excise Tax Levied but Unpaid - Violations and Penalties 5-120Books and Records to be Kept by Licensees - Preserved for 3 Years - Available for Inspection 5-121Nonresident Seller - Reports to Tax Commission - Contents 5-122Manufacturer or Brewer - Reports to Tax Commission - Contents 5-124Posting of Bond or Other Security to Insure Payment of Excise Taxes 5-125Invoices and Bills of Lading - Contents - Person Receiving Shipment to Demand and Retain Copy - Violations and Penalty 5-126All Licensees to Keep Record of Receipts of Merchandise and Sales - Records Enumerated - Kept for 3 Years - Limited Audits 5-127Estimates of Revenue for Cities and Towns 5-128Alcoholic Beverage Control Fund - Alcoholic Beverage Governance Revolving Fund 5-129Oklahoma Viticulture and Enology Center Development Revolving Fund 5-130Labeling of Alcoholic Beverages 5-132Registration of Labels - Fees 5-132.1Approved Charitable Collaboration Beer 5-133No Refiling of Containers - Preparing and Selling of Infused Drinks 5-134Bond 5-135Monthly Reports - Gross Receipts Tax Payment - Penalties - Audit - Deductions 5-136Retention of One Percent (1%) of Tax Due As Remuneration for Establishing and Maintaining Records 5-137Matching of Alcoholic Beverages to Wholesaler Invoices - Contraband - Violations 5-138Bond Requirement Exemption 5-119Manufacturers to Package, Ship, Store, and Deliver in Sealed, Serially Numbered Cases - Seal to be Destroyed Upon Removal of Contents - Acceptance of Unsealed Cases Unlawful - Penalty 5-131Failure to Label