§ 5-111. Wine and spirits wholesaler and other importers--Monthly itemized and verified report-...
Oklahoma Statutes AnnotatedTitle 37A. Alcoholic BeveragesEffective: October 1, 2018
Effective: October 1, 2018
37A Okl.St.Ann. § 5-111
§ 5-111. Wine and spirits wholesaler and other importers--Monthly itemized and verified report--Violations--Penalties
A. Every wine and spirits wholesaler and/or other person authorized under the Oklahoma Alcoholic Beverage Control Act to import alcoholic beverages into this state, shall make and transmit to the Oklahoma Tax Commission on or before the tenth day of each month, upon a form prescribed and furnished by the Tax Commission, an itemized and verified report for the preceding calendar month, showing the following information:
3. The kind and quantity of all alcoholic beverages sold or withdrawn from inventory for sale, use or consumption during the calendar month; the date of each sale; and the kind, proof and quantity of alcoholic beverages in each sale; the name, address and ABLE Commission license number of each purchaser; and the manifest, bill of lading or delivery invoice number, which number shall be the number as shown on the basic shipping records which accompany the delivery;
B. If upon investigation it is determined by the Tax Commission that any nontaxable disposition or sale claimed by any licensee is not supported by a valid invoice, or is fraudulently or falsely claimed in any manner by such licensee or any agent of such licensee, the Tax Commission shall disallow any such deduction and shall assess and collect the excise tax, together with the penalty and interest thereon, on the total amount of the disallowed deduction taken by the licensee.
C. The taking and claiming of any deduction not authorized by law, upon a report by any wholesaler or the failure to file monthly reports or pay any excise tax due, shall constitute grounds for the revocation of such person's license, distributor permit or wholesaler permit by the ABLE Commission and the Tax Commission shall promptly notify the ABLE Commission of all such cases.
Credits
Laws 2016, c. 366, § 114, eff. Oct. 1, 2018.
37A Okl. St. Ann. § 5-111, OK ST T. 37A § 5-111
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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