Okla. Stat. tit. 37A, § 37A-5-126
This is the official text of Okla. Stat. tit. 37A, § 37A-5-126, 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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Record keeping for all alcoholic beverages imported,
Official statutory text
purchased, received, manufactured, produced, sold, delivered or
otherwise disposed of.
A. Every manufacturer, brewer, wine and spirits wholesaler,
beer distributor, nonresident seller, retailer, mixed beverage,
caterer, public event and special event licensee shall keep a record
Oklahoma Statutes - Title 37a. Alcoholic Beverages Page 165
of all alcoholic beverages imported, purchased, received,
manufactured, produced, sold, delivered or otherwise disposed of,
and the amount of all alcoholic beverages on hand, as herein
provided. Such records must be kept for a period of at least three
(3) years, as required by 27 C.F.R., Chapter 1, and shall include:
1. The date;
2. The number of the invoice, manifest, bill of lading or
similar type document; and
3. The total amount of alcoholic beverages purchased, imported,
received, manufactured, produced, sold, delivered or otherwise
disposed of, by such licensee in each transaction.
Each such licensee shall keep and maintain such other records in
detail as the Oklahoma Tax Commission may require.
B. If a manufacturer, brewer, wine and spirits wholesaler, beer
distributor, nonresident seller, retailer, mixed beverage, caterer,
public event or special event licensee has been previously audited
by the Tax Commission with an audit finding that the licensee
correctly reported and kept sufficient records for audit purposes,
the next subsequent audit shall be limited to records kept for one
(1) year prior to the date of such audit; provided, however, if an
audit finding determines that the licensee incorrectly reported or
failed to keep sufficient records for audit purposes, then the audit
shall not be limited by the provisions of this subsection. If any
audit limited by the provisions of this subsection determines that
the licensee has incorrectly reported or failed to keep sufficient
records for audit purposes, then the licensee shall no longer be
eligible for limited audits.
otherwise disposed of.
A. Every manufacturer, brewer, wine and spirits wholesaler,
beer distributor, nonresident seller, retailer, mixed beverage,
caterer, public event and special event licensee shall keep a record
Oklahoma Statutes - Title 37a. Alcoholic Beverages Page 165
of all alcoholic beverages imported, purchased, received,
manufactured, produced, sold, delivered or otherwise disposed of,
and the amount of all alcoholic beverages on hand, as herein
provided. Such records must be kept for a period of at least three
(3) years, as required by 27 C.F.R., Chapter 1, and shall include:
1. The date;
2. The number of the invoice, manifest, bill of lading or
similar type document; and
3. The total amount of alcoholic beverages purchased, imported,
received, manufactured, produced, sold, delivered or otherwise
disposed of, by such licensee in each transaction.
Each such licensee shall keep and maintain such other records in
detail as the Oklahoma Tax Commission may require.
B. If a manufacturer, brewer, wine and spirits wholesaler, beer
distributor, nonresident seller, retailer, mixed beverage, caterer,
public event or special event licensee has been previously audited
by the Tax Commission with an audit finding that the licensee
correctly reported and kept sufficient records for audit purposes,
the next subsequent audit shall be limited to records kept for one
(1) year prior to the date of such audit; provided, however, if an
audit finding determines that the licensee incorrectly reported or
failed to keep sufficient records for audit purposes, then the audit
shall not be limited by the provisions of this subsection. If any
audit limited by the provisions of this subsection determines that
the licensee has incorrectly reported or failed to keep sufficient
records for audit purposes, then the licensee shall no longer be
eligible for limited audits.
Status: in_force · Read it on the official government site
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