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§ 5-121. Nonresident seller license--Monthly itemized and verified report

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. § 5-121
§ 5-121. Nonresident seller license--Monthly itemized and verified report
Currentness
Every holder of a nonresident seller license, when applicable, 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 each shipment or sale of alcoholic beverages into Oklahoma. Such report shall show:
1. The date of the shipment;
2. The total quantity of the shipment;
3. The name and ABLE Commission license number of the Oklahoma purchaser; and
4. The manifest, bill of lading or invoice number of each shipment.
Such report shall be accompanied by duplicate original copies of each manifest, invoice, bill of lading or other document showing the details, including the proof of all spirits, of all shipments during such calendar month.

Credits

Laws 2016, c. 366, § 124, eff. Oct. 1, 2018.
37A Okl. St. Ann. § 5-121, OK ST T. 37A § 5-121
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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