Okla. Stat. tit. 37A, § 37A-5-124

brokers and others.

Every manufacturer, brewer, importer, broker or other who sells

alcoholic beverages to a wine and spirits wholesaler, or beer

distributor in Oklahoma, after having been issued a license by the

ABLE Commission, shall, before manufacturing, purchasing or selling

any alcoholic beverage within this state, file with the Oklahoma Tax

Commission a bond issued by a surety company authorized to transact

business in this state, in such amount as the Tax Commission may

fix, but which shall be at least equal to the estimated amount of

the tax liability of such licensee for a three-month period, to

secure the payment of all excise taxes due from sales of alcoholic

beverages to a wholesaler, or beer distributor, under the provisions

of the Oklahoma Alcoholic Beverage Control Act. Provided, the

amount of the bond for every wholesaler or beer distributor shall be

not less than One Thousand Dollars ($1,000.00). Such bonds shall be

payable to the State of Oklahoma and conditioned upon compliance

with the excise tax provisions of the Oklahoma Alcoholic Beverage

Control Act and the rules of the Tax Commission relating thereto.

In lieu of such surety bond, any such manufacturer, brewer, wine and

spirits wholesaler, or beer distributor, may deposit cash or

negotiable securities, approved by the Tax Commission, in such

amount as it may prescribe.