§ 5-102. Intent of excise tax
Oklahoma Statutes AnnotatedTitle 37A. Alcoholic BeveragesEffective: October 1, 2018
Effective: October 1, 2018
37A Okl.St.Ann. § 5-102
§ 5-102. Intent of excise tax
The excise tax levied by the Alcoholic Beverages Governance Act is hereby declared and intended to be a direct tax upon the ultimate retail consumer of alcoholic beverages in this state, and when such tax is paid by, or collected from, any other person, as herein provided for, such payment shall be considered as an advance payment for convenience and facility only, and such tax shall thereafter be added to the price of such alcoholic beverages and recovered from the ultimate retail consumer thereof.
Credits
Laws 2016, c. 366, § 105, eff. Oct. 1, 2018.
37A Okl. St. Ann. § 5-102, OK ST T. 37A § 5-102
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.
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