{"data":{"id":"us-ok/okla.-stat.-tit.-37a-37a-5-116","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 37A, § 37A-5-116","heading":"Hearing to determine whether taxes are unpaid - Order","body":"to confiscate and forfeit.\n\nA. After the seizure of such container of alcoholic beverage\n\nupon which the taxes have not been paid, any officer or employee of\n\nthe ABLE Commission, designated in writing by the Director, shall\n\nhold a hearing to determine whether the container of alcoholic\n\nbeverage seized did not have the necessary taxes paid as required by\n\nthe Oklahoma Alcoholic Beverage Control Act and the rules\n\nthereunder. The ABLE Commission shall give not less than seven-\n\ndays' notice of the time and place of such hearing to the owner of\n\nsuch container of alcoholic beverage, if known, and also to the\n\nperson in whose possession such container was found, if such person\n\nis known, and if such person in possession is not the owner of the\n\nproperty. The Director, or any employee of the ABLE Commission,\n\ndesignated to conduct such hearing, shall have power to administer\n\noaths and the power to issue subpoenas requiring the attendance of\n\nand the giving of testimony by witnesses and subpoenas duces tecum\n\nrequiring the production of books, papers, records and memoranda.\n\nB. Pursuant to such hearing, the ABLE Commission shall\n\ndetermine whether the container of alcoholic beverage seized did not\n\nhave the taxes paid as required by the Oklahoma Alcoholic Beverage\n\nControl Act and the rules thereunder, and upon a decision to that\n\neffect, an order shall be entered that such container of alcoholic\n\nbeverage is confiscated and forfeited to the State of Oklahoma. The\n\nABLE Commission shall give notice of such order to the owner of such\n\ncontainer of alcoholic beverage, if known, and also to the person in\n\nwhose possession the property so taken was found, if such person is\n\nknown, and if such person in possession is not the owner of the\n\nproperty.","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":"059825f9c84455da1a4354d525161d3eb2f745b0813e604d8a0c7a20f4cb01f9","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-37a-37a-5-115","next":"us-ok/okla.-stat.-tit.-37a-37a-5-117"},"notice":"GroundRules: Original legal text. Not legal advice."}