Okla. Stat. tit. 37A, § 37A-5-120: Licensees required to keep books and records

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 at all times be available for inspection by duly

authorized representatives of the ABLE Commission or the Oklahoma

Tax Commission.