2015 Oklahoma Statutes
Title 37. Intoxicating Liquors
§37-557. Monthly report by carriers and warehousemen.

A. Every common carrier and public carrier transporting alcoholic beverages into, within, or out of, this state, and every bonded warehouseman licensed hereunder, having possession of alcoholic beverages, on or before the tenth day of each month shall make and transmit to the Oklahoma Tax Commission an itemized and verified report for the preceding calendar month on a form prescribed and furnished by the Oklahoma Tax Commission, showing:

1. By carriers: Each shipment of alcoholic beverages, the date, point of origin, point of delivery, to whom delivered, and such other information as the Oklahoma Tax Commission shall, by form or regulation, require.

2. By bonded warehousemen: The opening inventory of alcoholic beverages, total receipts, date of each receipt, for whom warehoused, warehouse receipt number, date of each withdrawal, by whom each withdrawal is made, withdrawal order number, the closing inventory, and such other information as the Oklahoma Tax Commission may, by regulation or form, require.

B. All such carriers and warehousemen shall permit an examination by the Oklahoma Tax Commission, its authorized agents or representatives, of their books and records of alcoholic beverages transported or warehoused. The failure or refusal of any carrier or warehouseman to make and transmit to the Oklahoma Tax Commission any report herein required, or to permit an examination of the records of the carrier or warehouseman, shall constitute grounds for the revocation of such person's license by the Alcoholic Beverage Laws Enforcement Commission.

Amended by Laws 1985, c. 6, § 54, emerg. eff. March 14, 1985.