2015 Oklahoma Statutes
Title 37. Intoxicating Liquors
§37-163.5. Time of payment - Return showing sales.
The excise tax levied by Section 163.3 of this title on low-point beer shall be due and payable on or before the twentieth day of each month for the preceding calendar month. At the time of paying such tax each taxpayer shall, upon forms prescribed, prepared and furnished by the Tax Commission, file with the Tax Commission a return, under oath, showing the total sales of such beverages during the preceding calendar month, the amount of taxes due, and such further information as the Tax Commission may require to enable it to compute correctly and collect the taxes levied under Section 163.1 et seq. of this title. Any tax not paid within ten (10) days after the close of the preceding calendar month shall be delinquent.
Added by Laws 1947, p. 288, § 5, emerg. eff. April 24, 1947. Amended by Laws 1984, c. 153, § 3, emerg. eff. April 21, 1984; Laws 1995, c. 274, § 12, eff. Nov. 1, 1995; Laws 2012, c. 357, § 1, eff. July 1, 2012.
Disclaimer: These codes may not be the most recent version. Oklahoma may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
