Oklahoma § 37A-5-113 Furnishing of permits prior to selling or purchasing

Oklahoma Statutes

§ 37A-5-113 — Furnishing of permits prior to selling or purchasing

Oklahoma § 37A-5-113

Title 37AAlcoholic Beverages

This text of Oklahoma § 37A-5-113 (Furnishing of permits prior to selling or purchasing) is published on Counsel Stack Legal Research, covering Oklahoma primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Okla. Stat. tit. 37A, § 37A-5-113 (2026).

Text

alcoholic beverages - Itemized and verified record of monthly sales or purchases.

A.The Oklahoma Tax Commission, as provided by the Uniform Tax Procedure Code, may issue a distributor permit or wholesaler permit to any person who sells alcoholic beverages to a wine and spirits wholesaler or beer distributor or to any person having a wholesaler license.

B.Each wholesaler or beer distributor shall furnish a copy of the wholesaler or distributor permit to manufacturers, brewers, importers, brokers and others who sell alcoholic beverages prior to purchasing alcoholic beverages from a holder of a wholesaler or distributor permit. Each manufacturer, brewer, importer, broker and other who sells alcoholic beverages shall furnish a copy of the wholesaler or distributor permit to the wine and spir

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alcoholic beverages - Itemized and verified record of monthly sales or purchases. A. The Oklahoma Tax Commission, as provided by the Uniform Tax Procedure Code, may issue a distributor permit or wholesaler permit to any person who sells alcoholic beverages to a wine and spirits wholesaler or beer distributor or to any person having a wholesaler license. B. Each wholesaler or beer distributor shall furnish a copy of the wholesaler or distributor permit to manufacturers, brewers, importers, brokers and others who sell alcoholic beverages prior to purchasing alcoholic beverages from a holder of a wholesaler or distributor permit. Each manufacturer, brewer, importer, broker and other who sells alcoholic beverages shall furnish a copy of the wholesaler or distributor permit to the wine and spirits wholesaler or beer distributor prior to selling alcoholic beverages to a wholesaler or distributor. C. Holders of distributor permits or wholesaler permits shall maintain an itemized and verified record for the preceding calendar month of all sales or purchases of alcoholic beverages and shall transmit the verified record to the Tax Commission on or before the tenth day of each month, upon a form prescribed and furnished by the Tax Commission. Permit holders shall maintain records of sales and purchases of alcoholic beverages for three (3) years.

Legislative History

Added by Laws 2016, c. 366, § 116, eff. Oct. 1, 2018. Amended by Laws 2019, c. 322, § 29, emerg. eff. May 7, 2019. 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.