Oklahoma § 37A-5-118 Possession of alcoholic beverage for which excise tax

Oklahoma Statutes

§ 37A-5-118 — Possession of alcoholic beverage for which excise tax

Oklahoma § 37A-5-118

Title 37AAlcoholic Beverages

This text of Oklahoma § 37A-5-118 (Possession of alcoholic beverage for which excise tax) 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-5-118 (2026).

Text

has not been paid - Misdemeanor - Suspension or revocation of license. Every person who shall possess more than one (1) liter of alcoholic beverage, the bottle or other original container upon which the excise tax levied by Section 104 of this act has not been paid as provided for by the Oklahoma Alcoholic Beverage Control Act, shall be guilty of a misdemeanor, and if such person is the holder of a license under the Oklahoma Alcoholic Beverage Control Act, such license shall be subject to revocation or suspension by the ABLE Commission. The Oklahoma Tax Commission may promulgate rules for hearings on a revocation of a license for violation of the provisions of this section. Provided, the ABLE Commission may suspend any license for a violation of this section for a period of thirty (30) day

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has not been paid - Misdemeanor - Suspension or revocation of license. Every person who shall possess more than one (1) liter of alcoholic beverage, the bottle or other original container upon which the excise tax levied by Section 104 of this act has not been paid as provided for by the Oklahoma Alcoholic Beverage Control Act, shall be guilty of a misdemeanor, and if such person is the holder of a license under the Oklahoma Alcoholic Beverage Control Act, such license shall be subject to revocation or suspension by the ABLE Commission. The Oklahoma Tax Commission may promulgate rules for hearings on a revocation of a license for violation of the provisions of this section. Provided, the ABLE Commission may suspend any license for a violation of this section for a period of thirty (30) days with notice of hearing as the ABLE Commission may determine.

Legislative History

Added by Laws 2016, c. 366, § 121, 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.