Okla. Stat. tit. 37A, § 37A-5-110

Monthly itemized and verified report - Violations – Penalties.

A. Payment of the excise tax levied by Section 104 of this act

with respect to beer shall be made by the brewer or the beer

distributor as herein provided. The tax shall be due and payable on

the first day of each month for the preceding calendar month and if

not paid on or before the tenth day of each month shall thereafter

be delinquent.

Oklahoma Statutes - Title 37a. Alcoholic Beverages Page 154

B. Every brewer and beer distributor shall make and transmit to

the Oklahoma Tax Commission on or before the tenth day of each

calendar 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:

1. Total quantity and description of opening inventory of beer

as of the first day of the month;

2. Total receipts and acquisitions during month from every

source. This shall be itemized showing:

a. imports and purchases within and without this state

separately,

b. the kind and quantity of each type of beer as shown by

the shipper's or seller's invoices thereof,

c. the date of each purchase,

d. the quantities purchased,

e. the date received,

f. the person from whom purchased,

g. the manifest, bill of lading or delivery invoice

number of each shipment, which number shall be the

number used by the original seller as shown on the

basic shipping records which accompany the shipment,

h. the point of origin and point of destination of each

shipment, and

i. the name and ABLE Commission license number of the

carrier if shipped by carrier;

3. The kind and quantity of all beer sold or withdrawn from

stock for sale, use or consumption in the State of Oklahoma during

the preceding calendar month; the date of each sale; the kind and

quantity of beer in each sale; the name, address and ABLE Commission

license number of each purchaser; 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; and the

name and ABLE Commission license number of the carrier if shipped by

carrier;

4. All nontaxable sales and dispositions made during the month,

including exports and sales and deliveries to military installations

located within this state, shall be reported and information in

reference to each such nontaxable sale, disposition and export shall

be shown in detail as is required for sales in the State of Oklahoma

and shall be supported by evidence satisfactory to the Tax

Commission;

5. Closing inventory of beer as of the last day of the calendar

month; and

6. Such other information pertaining to the brewer's and beer

distributor's beginning inventory of beer, receipts or acquisitions

thereof, sales and dispositions thereof, and the closing inventory,

as the Tax Commission may by form or rule require.

Oklahoma Statutes - Title 37a. Alcoholic Beverages Page 155

C. Every brewer and beer distributor, at the time of making the

monthly report required by this section, shall remit to the Tax

Commission the total amount of the excise tax due as shown by the

report. It shall be unlawful for any brewer or beer distributor to

sell or offer for sale any beer while delinquent in the payment of

any excise tax due the state.

D. Reports and remittances, as required herein, which are

mailed on the tenth day of the month and received by the Tax

Commission subsequent to the tenth of the month in which the excise

tax is payable, shall be deemed to have been received by the Tax

Commission before becoming delinquent. Postmark or registry receipt

showing deposit in the United States mails shall be conclusive

evidence of the date of mailing. The time for filing returns and

paying the excise tax levied by the Oklahoma Alcoholic Beverage

Control Act shall not be extended.

E. If upon investigation it is determined by the Tax Commission
ed to have been received by the Tax

Commission before becoming delinquent. Postmark or registry receipt

showing deposit in the United States mails shall be conclusive

evidence of the date of mailing. The time for filing returns and

paying the excise tax levied by the Oklahoma Alcoholic Beverage

Control Act shall not be extended.

E. If upon investigation it is determined by the Tax Commission

that any nontaxable disposition or sale claimed by any brewer or

beer distributor is not supported by a valid invoice, or is

fraudulently or falsely claimed in any manner by such brewer or beer

distributor or any agent of such licensee, the Tax Commission shall

disallow any such deduction and shall assess and collect the tax,

together with the penalty and interest thereon, on the total amount

of the disallowed deduction taken by the licensee.

F. The taking and claiming of any deduction not authorized by

law, upon a report by any brewer or beer distributor, or the failure

to file monthly reports or to pay any excise tax due, shall

constitute grounds for the revocation of such person's license by

the ABLE Commission and the Tax Commission shall promptly notify the

ABLE Commission of all such cases.