Okla. Stat. tit. 37A, § 37A-5-122: Manufacturer and brewer subject to licensing - Monthly
Where this section sits in the code
- OK Code
- 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