GroundRules
← Search the law
Oklahoma · Snapshot open-us-law v2026.08, retrieved 2026-09-14

Okla. Stat. tit. 37A, § 37A-5-122: Manufacturer and brewer subject to licensing - Monthly

Read at publisher ↗
Where this section sits in the code
  1. OK Code
  2. Title 37A

itemized and verified report.

Every manufacturer and brewer, subject to licensing hereunder,

shall make and transmit to the Oklahoma Tax Commission, on or before

the tenth day of each calendar month, upon a form prescribed and

furnished by the Tax Commission, an itemized and verified report,

for the preceding calendar month, showing:

1. The kind and quantity of all alcoholic beverages

manufactured within this state during the month, including:

a. the proof of all spirits,

b. the kind and quantity of all alcoholic beverages

purchased within this state, including the proof of

all spirits,

c. the kind and quantity of all alcoholic beverages

imported into this state during the month, including

the proof of all spirits,

d. the name and ABLE Commission license number of the

person from whom purchased or received,

e. the manifest, bill of lading or invoice number of each

shipment, which number shall be the number used by the

original seller as shown by the basic shipping records

which accompanied the shipment,

f. the date of receipt of each shipment,

g. the name and ABLE Commission license number of the

carrier, if transported by carrier; and

2. All sales of alcoholic beverages made by such manufacturer

or brewer during such calendar month, both within and without

Oklahoma, including in detail the kind and quantity of all alcoholic

beverages sold, including:

a. the proof of all spirits, as shown by the invoice

covering each such sale,

b. the invoice number,

c. the date of each sale,

d. the name, address and the ABLE Commission license

number of the purchaser,

e. the name and ABLE Commission license number of the

carrier, if shipped by carrier, and

f. such other information as the Tax Commission may

require.

Collected 2026-09-14T18:32:36Z. Source file · JSON

Browse this collection