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§ 5-120. Licensees required to keep books and records

Oklahoma Statutes AnnotatedTitle 37A. Alcoholic BeveragesEffective: October 1, 2018

Oklahoma Statutes Annotated
Title 37a. Alcoholic Beverages
Chapter 5. Taxation
Effective: October 1, 2018
37A Okl.St.Ann. § 5-120
§ 5-120. Licensees required to keep books and records
All licensees under the Oklahoma Alcoholic Beverage Control Act shall keep books and records with regard to alcoholic beverages which shall contain such information and itemization thereof as the ABLE Commission may prescribe by rule. All books, records, inventories, invoices and other accounting documents required by the Oklahoma Alcoholic Beverage Control Act shall be kept for three (3) years and shall at all times be available for inspection by duly authorized representatives of the ABLE Commission or the Oklahoma Tax Commission.

Credits

Laws 2016, c. 366, § 123, eff. Oct. 1, 2018.
37A Okl. St. Ann. § 5-120, OK ST T. 37A § 5-120
Current with legislation of the Second Regular Session of the 59th Legislature (2024). Some sections may be more current, see credits for details.
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