{"data":{"id":"us-ok/okla.-stat.-tit.-37a-37a-5-114","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 37A, § 37A-5-114","heading":"Unpaid taxes - Contraband - Violations - Penalties -","body":"Application of Uniform Tax Procedure Code.\n\nA. All bottles or other original containers of alcoholic\n\nbeverages in the possession of any person upon which the taxes have\n\nnot been paid as required by the Oklahoma Alcoholic Beverage Control\n\nAct and the rules thereunder are declared to be contraband. Any\n\nduly authorized employee of the ABLE Commission or the Oklahoma Tax\n\nCommission is authorized to seize the same, and such containers of\n\nalcoholic beverages so seized shall be subject to confiscation and\n\nforfeiture by the Tax Commission as hereinafter provided.\n\nB. If, upon examination of invoices or from other\n\ninvestigation, the Tax Commission finds that any alcoholic beverages\n\nhave been sold without tax payment as required by the Oklahoma\n\nAlcoholic Beverage Control Act, the Tax Commission shall have the\n\npower to require such person to pay to the Tax Commission as such\n\ntax a sum equal to twice the amount of the tax due. If any person\n\nis unable to furnish evidence to the Tax Commission of excise tax\n\npayment to cover purchases of alcoholic beverages made by such\n\nperson, the prima facie presumption shall arise that such alcoholic\n\nbeverages were sold without excise tax payment.\n\nIt is expressly provided, except where specific provisions of\n\nthe Oklahoma Alcoholic Beverage Control Act require otherwise, that\n\nthe procedures and remedies contained in the Uniform Tax Procedure\n\nCode of the Oklahoma Statutes in connection with the making of\n\nassessments, and the enforcement and collection thereof, the\n\npenalties and interest to be applied, all lien and tax warrant\n\nprovisions, all incidental remedies, including procedure for an\n\ninjunction, and all other provisions of the Uniform Tax Procedure\n\nCode which may be applied or used to enforce the provisions of the\n\nOklahoma Alcoholic Beverage Control Act, shall be applicable and\n\navailable to the Tax Commission in administering the provisions\n\nhereof and collecting the taxes herein levied on alcoholic\n\nbeverages.","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":"d478da0790d3b44af75f562eb2873fd0a2a7388aa27657751b9f731fe55d450a","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-37a-37a-5-113","next":"us-ok/okla.-stat.-tit.-37a-37a-5-115"},"notice":"GroundRules: Original legal text. Not legal advice."}