{"data":{"id":"us-ok/okla.-stat.-tit.-37a-37a-5-124","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 37A, § 37A-5-124","heading":"Bond required for manufacturers, brewers, importers,","body":"brokers and others.\n\nEvery manufacturer, brewer, importer, broker or other who sells\n\nalcoholic beverages to a wine and spirits wholesaler, or beer\n\ndistributor in Oklahoma, after having been issued a license by the\n\nABLE Commission, shall, before manufacturing, purchasing or selling\n\nany alcoholic beverage within this state, file with the Oklahoma Tax\n\nCommission a bond issued by a surety company authorized to transact\n\nbusiness in this state, in such amount as the Tax Commission may\n\nfix, but which shall be at least equal to the estimated amount of\n\nthe tax liability of such licensee for a three-month period, to\n\nsecure the payment of all excise taxes due from sales of alcoholic\n\nbeverages to a wholesaler, or beer distributor, under the provisions\n\nof the Oklahoma Alcoholic Beverage Control Act. Provided, the\n\namount of the bond for every wholesaler or beer distributor shall be\n\nnot less than One Thousand Dollars ($1,000.00). Such bonds shall be\n\npayable to the State of Oklahoma and conditioned upon compliance\n\nwith the excise tax provisions of the Oklahoma Alcoholic Beverage\n\nControl Act and the rules of the Tax Commission relating thereto.\n\nIn lieu of such surety bond, any such manufacturer, brewer, wine and\n\nspirits wholesaler, or beer distributor, may deposit cash or\n\nnegotiable securities, approved by the Tax Commission, in such\n\namount as it may prescribe.","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":"ca79eb0d9346574bcecb2ad5ad70c6ac2cae4254aaa9f549bae5d2dcb4abddbf","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-37a-37a-5-122","next":"us-ok/okla.-stat.-tit.-37a-37a-5-125"},"notice":"GroundRules: Original legal text. Not legal advice."}