{"data":{"id":"us-ok/okla.-stat.-tit.-37a-37a-5-126","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 37A, § 37A-5-126","heading":"Record keeping for all alcoholic beverages imported,","body":"purchased, received, manufactured, produced, sold, delivered or\n\notherwise disposed of.\n\nA. Every manufacturer, brewer, wine and spirits wholesaler,\n\nbeer distributor, nonresident seller, retailer, mixed beverage,\n\ncaterer, public event and special event licensee shall keep a record\n\nof all alcoholic beverages imported, purchased, received,\n\nmanufactured, produced, sold, delivered or otherwise disposed of,\n\nand the amount of all alcoholic beverages on hand, as herein\n\nprovided. Such records must be kept for a period of at least three\n\n(3) years, as required by 27 C.F.R., Chapter 1, and shall include:\n\n1. The date;\n\n2. The number of the invoice, manifest, bill of lading or\n\nsimilar type document; and\n\n3. The total amount of alcoholic beverages purchased, imported,\n\nreceived, manufactured, produced, sold, delivered or otherwise\n\ndisposed of, by such licensee in each transaction.\n\nEach such licensee shall keep and maintain such other records in\n\ndetail as the Oklahoma Tax Commission may require.\n\nB. If a manufacturer, brewer, wine and spirits wholesaler, beer\n\ndistributor, nonresident seller, retailer, mixed beverage, caterer,\n\npublic event or special event licensee has been previously audited\n\nby the Tax Commission with an audit finding that the licensee\n\ncorrectly reported and kept sufficient records for audit purposes,\n\nthe next subsequent audit shall be limited to records kept for one\n\n(1) year prior to the date of such audit; provided, however, if an\n\naudit finding determines that the licensee incorrectly reported or\n\nfailed to keep sufficient records for audit purposes, then the audit\n\nshall not be limited by the provisions of this subsection. If any\n\naudit limited by the provisions of this subsection determines that\n\nthe licensee has incorrectly reported or failed to keep sufficient\n\nrecords for audit purposes, then the licensee shall no longer be\n\neligible for limited audits.","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":"f179e2e75862720ae2ca37ecfb471cc008aa37ca6238925aea1486c12f2e3753","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-37a-37a-5-125","next":"us-ok/okla.-stat.-tit.-37a-37a-5-127"},"notice":"GroundRules: Original legal text. Not legal advice."}