{"data":{"id":"us-ok/okla.-stat.-tit.-37a-37a-5-132.1","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 37A, § 37A-5-132.1","heading":"Charitable collaboration beer – Transfer of alcohol","body":"products between breweries without taxation.\n\nFor purposes of an approved charitable collaboration beer as\n\nauthorized in Section 3 of this act, the production of wort and non-\n\nretail packaged alcohol products necessary for the development,\n\nmixing, fermentation, brewing, storage or retail packaging, in whole\n\nor any part thereof, shall be allowed to be transferred-in-bond\n\nwithout taxation between charitable collaborating breweries licensed\n\nin this state; provided, all such transfers are made in accordance\n\nwith applicable federal law and regulations, and, provided further,\n\nall such products containing alcohol shall bear the specific license\n\nnumber for the approved charitable collaboration brewery. The\n\nOklahoma Tax Commission shall abate taxes upon notice and\n\napplication and only until the charitable collaboration beer is\n\npackaged for purposes of distribution as may be divided, in whole or\n\nany part thereof, between the licensed collaborating breweries.\n\nFor purposes of this section, \"transfer-in-bond\" means the\n\nmovement of alcohol or products containing any percentage of alcohol\n\nbetween licensed bonded brewery facilities without payment of tax.\n\nThe Tax Commission and the ABLE Commission may conduct such\n\ninspections and audits necessary to maintain strict compliance and\n\nrecord keeping during the development, mixing, fermentation,\n\nbrewing, storage or retail packaging, in whole or any part thereof,\n\nof an approved charitable collaboration beer. The Tax Commission\n\nshall promulgate rules and forms to exempt and allow transfer-in-\n\nbond in accordance with the provisions of this act and ABLE\n\nCommission rules.","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":"ee64277806c727bcad8af02d2457ce82b19ac043a4647069a8378b136af31f43","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-37a-37a-5-132","next":"us-ok/okla.-stat.-tit.-37a-37a-5-133"},"notice":"GroundRules: Original legal text. Not legal advice."}