Okla. Stat. tit. 37A, § 37A-5-102
This is the official text of Okla. Stat. tit. 37A, § 37A-5-102, part of Oklahoma’s Stat. tit. 37A, — part of the compiled statutory law of Oklahoma, published by the state as "Stat. tit. 37A,." Browse the sections below, each linked to its official government source.
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Intent of excise tax
Official statutory text
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.
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.
Status: in_force · Read it on the official government site
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