§ 5-101. Excise tax on alcoholic beverages
Oklahoma Statutes AnnotatedTitle 37A. Alcoholic BeveragesEffective: July 1, 2021
Effective: July 1, 2021
37A Okl.St.Ann. § 5-101
§ 5-101. Excise tax on alcoholic beverages
b. the excise tax on all wine shipped directly to a consumer by a winery maintaining a Winemaker Self-Distribution License pursuant to Section 2-105 of this title or a winery maintaining a Direct Wine Shipper's Permit pursuant to Section 3-106 of this title shall be collected and remitted by the winery maintaining this license or permit; and
2. The due and payable excise tax levied by this section shall be remitted electronically simultaneously with tax returns electronically filed with the Oklahoma Tax Commission using procedures prescribed by the Tax Commission. The tax returns shall be made under oath by the person liable for the tax on forms prescribed and provided by the Tax Commission and shall be accompanied by payment of the taxes due and any additional sums due as provided by this section. Invoices describing all alcoholic beverages as described in this section which are shipped into this state or which are first sold in this state shall be delivered to the Tax Commission immediately following shipment of liquors into the state or delivery to the first purchaser. Tax returns and payment of excise tax and other sums due shall be electronically filed with the Tax Commission no later than the twentieth day of the month immediately succeeding the month of shipment, importation or first sale of the alcoholic beverages as provided in paragraph 1 of this subsection.
Credits
Laws 2016, c. 366, § 104, eff. Oct. 1, 2018; Laws 2017, c. 205, § 13, eff. Oct. 1, 2018; Laws 2021, c. 171, § 1, eff. July 1, 2021.
37A Okl. St. Ann. § 5-101, OK ST T. 37A § 5-101
Current with emergency effective legislation through Chapter 257 of the Second Regular Session of the 59th Legislature (2024). Some sections may be more current, see credits for details.
End of Document |