Okla. Stat. tit. 37A, § 5-120
All licensees under the Oklahoma Alcoholic Beverage Control Act shall keep books and records with regard to alcoholic beverages which shall contain such information and itemization thereof as the ABLE Commission may prescribe by rule. All books, records, inventories, invoices and other accounting documents required by the Oklahoma Alcoholic Beverage Control Act shall be kept for three (3) years and shall be available for inspection, upon request, by duly authorized representatives of the ABLE Commission or the Oklahoma Tax Commission within ten (10) business days after being requested.
Laws 2016, SB 383, c. 366, § 123, eff. October 1, 2018; Amended by Laws 2026, HB 3530, c. 109, § 1, eff. November 1, 2026 (superseded document available).