Okla. Stat. tit. 37A, § 37A-5-126: Record keeping for all alcoholic beverages imported,

purchased, received, manufactured, produced, sold, delivered or

otherwise disposed of.

A. Every manufacturer, brewer, wine and spirits wholesaler,

beer distributor, nonresident seller, retailer, mixed beverage,

caterer, public event and special event licensee shall keep a record

of all alcoholic beverages imported, purchased, received,

manufactured, produced, sold, delivered or otherwise disposed of,

and the amount of all alcoholic beverages on hand, as herein

provided. Such records must be kept for a period of at least three

(3) years, as required by 27 C.F.R., Chapter 1, and shall include:

1. The date;

2. The number of the invoice, manifest, bill of lading or

similar type document; and

3. The total amount of alcoholic beverages purchased, imported,

received, manufactured, produced, sold, delivered or otherwise

disposed of, by such licensee in each transaction.

Each such licensee shall keep and maintain such other records in

detail as the Oklahoma Tax Commission may require.

B. If a manufacturer, brewer, wine and spirits wholesaler, beer

distributor, nonresident seller, retailer, mixed beverage, caterer,

public event or special event licensee has been previously audited

by the Tax Commission with an audit finding that the licensee

correctly reported and kept sufficient records for audit purposes,

the next subsequent audit shall be limited to records kept for one

(1) year prior to the date of such audit; provided, however, if an

audit finding determines that the licensee incorrectly reported or

failed to keep sufficient records for audit purposes, then the audit

shall not be limited by the provisions of this subsection. If any

audit limited by the provisions of this subsection determines that

the licensee has incorrectly reported or failed to keep sufficient

records for audit purposes, then the licensee shall no longer be

eligible for limited audits.