Chapter 5. Taxation

• § 5–101. Excise Tax on Alcoholic Beverages
• § 5–101. Excise Tax on Alcoholic Beverages
• § 5–102. Intent of Excise Tax
• § 5–103. Excise Tax Exemptions
• § 5–104. Distribution of Excise Tax Revenue
• § 5–105. Total Gross Receipts Tax for on-Premises Beer and Wine, Mixed Beverage, Caterer, Public Event or Special Event License
• § 5–105. Total Gross Receipts Tax for on-Premises Beer and Wine, Mixed Beverage, Caterer, Public Event or Special Event License
• § 5–106. Gross Receipt Tax Revenue—General Revenue Fund
• § 5–107. Mixed Beverage Tax Permit—Violations—Penalties
• § 5–108. Promulgation of Rules to Implement Reporting Method of Taxing—Label Required for Beer Bottles and Cans—Payment of Excise Tax on Beer
• § 5–108. Promulgation of Rules to Implement Reporting Method of Taxing—Payment of Excise Tax on Beer
• § 5–108. Promulgation of Rules to Implement Reporting Method of Taxing—Payment of Excise Tax on Beer
• § 5–109. Credit or Refund for Money Paid for Stamps
• § 5–109. Credit or Refund for Money Paid for Stamps
• § 5–110. Excise Tax Payments by Brewers and Beer Distributors—Monthly Itemized and Verified Report—Violations—Penalties
• § 5–111. Wine and Spirits Wholesaler and Other Importers—Monthly Itemized and Verified Report—Violations—Penalties
• § 5–112. Distributor Permit—Wholesaler Permit—Permit Applications
• § 5–113. Furnishing of Permits Prior to Selling or Purchasing Alcoholic Beverages—Itemized and Verified Record of Monthly Sales or Purchases
• § 5–113. Furnishing of Permits Prior to Selling or Purchasing Alcoholic Beverages—Itemized and Verified Record of Monthly Sales or Purchases
• § 5–114. Unpaid Taxes—Contraband—Violations—Penalties—Application of Uniform Tax Procedure Code
• § 5–115. Power and Authority of Able Commission or Oklahoma Tax Commission Employees to Enter and Examine Licensed Premises
• § 5–116. Hearing to Determine Whether Taxes Are Unpaid—Order to Confiscate and Forfeit
• § 5–117. Sale of Forfeited Alcoholic Beverages
• § 5–118. Possession of Alcoholic Beverages for Which Excise Tax Has Not Been Paid—Misdemeanor—Suspension or Revocation of License
• § 5–119. Alcoholic Beverages Other than Beer—Sealed Cases Required
• § 5–120. Licensees Required to Keep Books and Records
• § 5–121. Nonresident Seller License—Monthly Itemized and Verified Report
• § 5–122. Manufacturer Subject to Licensing—Monthly Itemized and Verified Report
• § 5–122. Manufacturer and Brewer Subject to Licensing—Monthly Itemized and Verified Report
• § 5–123. Repealed by Laws 2018, C. 113, § 8, eff. Oct. 1, 2018
• § 5–124. Bond Required for Manufacturers, Importers, Brokers, and Others
• § 5–124. Bond Required for Manufacturers, Brewers, Importers, Brokers, and Others
• § 5–125. Information Required at Time of Sale, Transit, and Delivery of Alcoholic Beverages—Violations—Penalties
• § 5–125. Information Required at Time of Sale, Transit, and Delivery of Alcoholic Beverages—Violations—Penalties
• § 5–126. Record Keeping for All Alcoholic Beverages Imported, Purchased, Received, Manufactured, Produced, Sold, Delivered or Otherwise Disposed of
• § 5–126. Record Keeping for All Alcoholic Beverages Imported, Purchased, Received, Manufactured, Produced, Sold, Delivered or Otherwise Disposed of
• § 5–126. Record Keeping for All Alcoholic Beverages Imported, Purchased, Received, Manufactured, Produced, Sold, Delivered or Otherwise Disposed of
• § 5–127. County Excise Boards—Yearly Revenue Estimates
• § 5–128. Alcoholic Beverage Control Fund—Beverage Governance Revolving Fund
• § 5–129. Oklahoma Viticulture and Enology Center Development Revolving Fund
• § 5–130. Authority to Promulgate Rules on Labeling of Alcoholic Beverages
• § 5–131. Alcoholic Beverages Not Labeled in Conformity with Rules
• § 5–132. Brand Label Required—Application for Registration of Brand Label—Form—Fees
• § 5–132. Brand Label Required—Application for Registration of Brand Label—Form—Fees
• § 5–132. Brand Label Required—Application for Registration of Brand Label—Form—Fees
• § 5–132. Brand Label Required—Application for Registration of Brand Label—Form—Fees
• § 5–132.1. Charitable Collaboration Beer—Transfer of Alcohol Products Between Breweries Without Taxation
• § 5–133. Refilling of Containers Prohibited—Infused Drinks Requirements
• § 5–134. Mixed Beverage, Beer and Wine, Caterer, Public Event or Special Event License Holders—Bond Required for Gross Receipts Tax Liability
• § 5–135. Monthly Report Required for Mixed Beverage Tax Permit Holders and Others—Calculation of Gross Receipts Tax—Delinquent Taxes—Monthly Report Required for Licensed Wholesalers—Audit Authority
• § 5–135. Monthly Report Required for Mixed Beverage Tax Permit Holders and Others—Calculation of Gross Receipts Tax—Delinquent Taxes—Monthly Report Required for Licensed Wholesalers—Audit Authority
• § 5–135. Monthly Report Required for Mixed Beverage Tax Permit Holders and Others—Calculation of Gross Receipts Tax—Delinquent Taxes—Monthly Report Required for Licensed Wholesalers—Audit Authority
• § 5–136. Tax Discount for Mixed Beverage Tax Permit Holders
• § 5–137. Possession of Alcoholic Beverage Containers Not Listed on an Invoice—Contraband—Penalties