{"data":{"id":"us-ok/okla.-stat.-tit.-37a-37a-5-102","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 37A, § 37A-5-102","heading":"Intent of excise tax","body":"The excise tax levied by the Alcoholic Beverages Governance Act\n\nis hereby declared and intended to be a direct tax upon the ultimate\n\nretail consumer of alcoholic beverages in this state, and when such\n\ntax is paid by, or collected from, any other person, as herein\n\nprovided for, such payment shall be considered as an advance payment\n\nfor convenience and facility only, and such tax shall thereafter be\n\nadded to the price of such alcoholic beverages and recovered from\n\nthe ultimate retail consumer thereof.","path":["OK Code","Title 37A"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os37A.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"ae72c7e1b4fb191acea10d663d71d1ec6840e70261f13fd54d7654b11a716d72","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-37a-37a-5-101","next":"us-ok/okla.-stat.-tit.-37a-37a-5-103"},"notice":"GroundRules: Original legal text. Not legal advice."}