Okla. Stat. tit. 37A, § 37A-5-132.1: Charitable collaboration beer – Transfer of alcohol

products between breweries without taxation.

For purposes of an approved charitable collaboration beer as

authorized in Section 3 of this act, the production of wort and non-

retail packaged alcohol products necessary for the development,

mixing, fermentation, brewing, storage or retail packaging, in whole

or any part thereof, shall be allowed to be transferred-in-bond

without taxation between charitable collaborating breweries licensed

in this state; provided, all such transfers are made in accordance

with applicable federal law and regulations, and, provided further,

all such products containing alcohol shall bear the specific license

number for the approved charitable collaboration brewery. The

Oklahoma Tax Commission shall abate taxes upon notice and

application and only until the charitable collaboration beer is

packaged for purposes of distribution as may be divided, in whole or

any part thereof, between the licensed collaborating breweries.

For purposes of this section, "transfer-in-bond" means the

movement of alcohol or products containing any percentage of alcohol

between licensed bonded brewery facilities without payment of tax.

The Tax Commission and the ABLE Commission may conduct such

inspections and audits necessary to maintain strict compliance and

record keeping during the development, mixing, fermentation,

brewing, storage or retail packaging, in whole or any part thereof,

of an approved charitable collaboration beer. The Tax Commission

shall promulgate rules and forms to exempt and allow transfer-in-

bond in accordance with the provisions of this act and ABLE

Commission rules.