{"data":{"id":"us-ok/okla.-stat.-tit.-37a-37a-5-110","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 37A, § 37A-5-110","heading":"Excise tax payments by brewers and beer distributors -","body":"Monthly itemized and verified report - Violations – Penalties.\n\nA. Payment of the excise tax levied by Section 104 of this act\n\nwith respect to beer shall be made by the brewer or the beer\n\ndistributor as herein provided. The tax shall be due and payable on\n\nthe first day of each month for the preceding calendar month and if\n\nnot paid on or before the tenth day of each month shall thereafter\n\nbe delinquent.\n\nB. Every brewer and beer distributor shall make and transmit to\n\nthe Oklahoma Tax Commission on or before the tenth day of each\n\ncalendar month, upon a form prescribed and furnished by the Tax\n\nCommission, an itemized and verified report, for the preceding\n\ncalendar month, showing the following information:\n\n1. Total quantity and description of opening inventory of beer\n\nas of the first day of the month;\n\n2. Total receipts and acquisitions during month from every\n\nsource. This shall be itemized showing:\n\na. imports and purchases within and without this state\n\nseparately,\n\nb. the kind and quantity of each type of beer as shown by\n\nthe shipper's or seller's invoices thereof,\n\nc. the date of each purchase,\n\nd. the quantities purchased,\n\ne. the date received,\n\nf. the person from whom purchased,\n\ng. the manifest, bill of lading or delivery invoice\n\nnumber of each shipment, which number shall be the\n\nnumber used by the original seller as shown on the\n\nbasic shipping records which accompany the shipment,\n\nh. the point of origin and point of destination of each\n\nshipment, and\n\ni. the name and ABLE Commission license number of the\n\ncarrier if shipped by carrier;\n\n3. The kind and quantity of all beer sold or withdrawn from\n\nstock for sale, use or consumption in the State of Oklahoma during\n\nthe preceding calendar month; the date of each sale; the kind and\n\nquantity of beer in each sale; the name, address and ABLE Commission\n\nlicense number of each purchaser; the manifest, bill of lading or\n\ndelivery invoice number, which number shall be the number as shown\n\non the basic shipping records which accompany the delivery; and the\n\nname and ABLE Commission license number of the carrier if shipped by\n\ncarrier;\n\n4. All nontaxable sales and dispositions made during the month,\n\nincluding exports and sales and deliveries to military installations\n\nlocated within this state, shall be reported and information in\n\nreference to each such nontaxable sale, disposition and export shall\n\nbe shown in detail as is required for sales in the State of Oklahoma\n\nand shall be supported by evidence satisfactory to the Tax\n\nCommission;\n\n5. Closing inventory of beer as of the last day of the calendar\n\nmonth; and\n\n6. Such other information pertaining to the brewer's and beer\n\ndistributor's beginning inventory of beer, receipts or acquisitions\n\nthereof, sales and dispositions thereof, and the closing inventory,\n\nas the Tax Commission may by form or rule require.\n\nC. Every brewer and beer distributor, at the time of making the\n\nmonthly report required by this section, shall remit to the Tax\n\nCommission the total amount of the excise tax due as shown by the\n\nreport. It shall be unlawful for any brewer or beer distributor to\n\nsell or offer for sale any beer while delinquent in the payment of\n\nany excise tax due the state.\n\nD. Reports and remittances, as required herein, which are\n\nmailed on the tenth day of the month and received by the Tax\n\nCommission subsequent to the tenth of the month in which the excise\n\ntax is payable, shall be deemed to have been received by the Tax\n\nCommission before becoming delinquent. Postmark or registry receipt\n\nshowing deposit in the United States mails shall be conclusive\n\nevidence of the date of mailing. The time for filing returns and\n\npaying the excise tax levied by the Oklahoma Alcoholic Beverage\n\nControl Act shall not be extended.\n\nE. If upon investigation it is determined by the Tax Commission\ned to have been received by the Tax\n\nCommission before becoming delinquent. Postmark or registry receipt\n\nshowing deposit in the United States mails shall be conclusive\n\nevidence of the date of mailing. The time for filing returns and\n\npaying the excise tax levied by the Oklahoma Alcoholic Beverage\n\nControl Act shall not be extended.\n\nE. If upon investigation it is determined by the Tax Commission\n\nthat any nontaxable disposition or sale claimed by any brewer or\n\nbeer distributor is not supported by a valid invoice, or is\n\nfraudulently or falsely claimed in any manner by such brewer or beer\n\ndistributor or any agent of such licensee, the Tax Commission shall\n\ndisallow any such deduction and shall assess and collect the tax,\n\ntogether with the penalty and interest thereon, on the total amount\n\nof the disallowed deduction taken by the licensee.\n\nF. The taking and claiming of any deduction not authorized by\n\nlaw, upon a report by any brewer or beer distributor, or the failure\n\nto file monthly reports or to pay any excise tax due, shall\n\nconstitute grounds for the revocation of such person's license by\n\nthe ABLE Commission and the Tax Commission shall promptly notify the\n\nABLE Commission of all such cases.","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":"b5d5bfb596b40b681922af25ae624fdac7d0150b403176fce3d06d7a9e42a5b9","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-37a-37a-5-109","next":"us-ok/okla.-stat.-tit.-37a-37a-5-111"},"notice":"GroundRules: Original legal text. Not legal advice."}