Oklahoma Statutes
§ 37A-5-102 — Intent of excise tax.
Oklahoma·Title 37A Alcoholic Beverages
The excise tax levied by the Alcoholic Beverages Governance Act is hereby declared and intended to be a direct tax upon the ultimate retail consumer of alcoholic beverages in this state, and when such tax is paid by, or collected from, any other person, as herein provided for, such payment shall be considered as an advance payment for convenience and facility only, and such tax shall thereafter be added to the price of such alcoholic beverages and recovered from the ultimate retail consumer thereof.
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Legislative History
Added by Laws 2016, c. 366, § 105, eff. Oct. 1, 2018. NOTE: Laws 2016, c. 366, was conditionally effective upon passage of State Question No. 792, Legislative Referendum No. 370, which was adopted at election held on Nov. 8, 2016.
Nearby Sections
15
§ 37A-1-102
Policy and scope of act.§ 37A-1-103
Definitions.§ 37A-1-106
Exercise of police power.§ 37A-1-107
Commission powers and duties.§ 37A-1-108
Commission Director - Powers and duties.§ 37A-1-109
Powers and authority of peace officers.§ 37A-2-101
Annual license fees - Administrative fees.§ 37A-2-102.1
Charitable Collaboration Brewer License.