2016 Oklahoma Statutes
Title 37. Intoxicating Liquors
§37-163.18. Invoices - Marking tr Reports by common carriers.

A. Every wholesaler of low-point beer, as defined by Section 163.1 et seq. of this title, whether acting for himself or herself or for some other person, who sells such beverages for transportation by railroad or other common carrier, or truck or other vehicle, for transportation from any point within this state to any other point within this state for delivery to a duly-licensed retail dealer, shall deliver to such purchaser of the same an invoice covering each purchase, which invoice shall accurately describe the cargo as to quantity, and shall show the date of sale or delivery, the name, location and Tax Commission number of the wholesaler, the name, location and Tax Commission number of the purchaser, the quantity and description of the cargo, the amount of tax thereon and by whom paid. Every invoice must be identified by consecutive numbers printed on the invoices and every wholesaler must account for each copy of the invoice and each number thereof. Every wholesaler must retain one copy of each invoice as a part of the permanent records of such wholesaler for a period of at least three (3) years.

B. Every person who purchases or receives low-point beer, as defined herein, within this state, and transports the same, or causes the same to be transported, from any point within this state to any other point within this state, by railroad or other common carrier, or by truck or other vehicle, must, at all times, while such beverages are in transit, have in his or her possession or in the possession of the carrier or deliverer thereon, an invoice of the load being transported, properly describing the cargo as to quantity, and showing the amount of tax thereon to have been paid, and by whom paid. Such person must retain each invoice at the location for which the low-point beer permit was issued and such invoices must be retained by the retail dealer as a part of his or her permanent records for a period of at least three (3) years.

C. Every person who shall purchase, accept or receive, for himself or herself or any other person, any such low-point beer, shall, at the time of delivery or acceptance of such beverages, demand and receive the statement or invoice specified in subsections A and B of this section.

D. Each and every truck or other vehicle or conveyance used in the transportation of low-point beer, as defined by Section 163.1 et seq. of this title, on or over the roads and highways in this state, except common carrier in the state, and carriers in interstate commerce, and purchasers at retail, as defined in subsection H of this section, must have painted on both front and rear ends of each vehicle, in a conspicuous position, where it may easily be seen and read, in letters and figures at least four (4) inches high, the wholesaler's or retail dealer's license number, preceded by the initials "O.T.C. Bev.". If a trailer unit is attached, the foregoing initials and number must be painted on the rear end of the last unit.

E. If any wholesaler or retail dealer, as hereinabove described, causes to be transported, as hereinabove stated, any such low-point beer, or any private carrier or other person employed by such wholesaler or retail dealer, such private carrier or other person shall place upon the truck or the conveyance used, the license number and "O.T.C. Bev." marking of such wholesaler or retail dealer, as hereinabove provided, which provisions, and the provisions relating to invoices, shall apply to such private carrier or other person, who, for the purposes of Section 163.1 et seq. of this title, shall be the agent of such wholesaler or retail dealer.

F. Any person or persons violating any of the provisions of subsection A, B, C, D or E of this section shall be guilty of a misdemeanor and upon conviction shall be punished by a fine of not more than One Thousand Dollars ($1,000.00), or by a term in jail of not exceeding one (1) year, or by both such fine and imprisonment. The venue for any prosecution arising under this section shall be in the district court of any county in which any of said crimes are committed.

G. Any person within the State of Oklahoma, while acting for himself or herself or who aids or abets any other person, in purchasing, selling, transporting, delivering or using, any low-point beer, as defined in Section 163.1 et seq. of this title, within the State of Oklahoma, with the intent and purpose of evading or avoiding the payment of the tax on such beverage imposed by law of the state, shall be guilty of a misdemeanor, and upon conviction shall be punished therefor as provided in subsection F of this section.

H. The provisions of this section, relating to the marking of trucks or other vehicles conveying such low-point beer, shall not be construed to apply to manufacturers or wholesalers delivering beverages from without the state to points within the state, nor to common carriers engaged in shipping such beverages in, into or through the state, in interstate commerce, nor to a purchaser at retail of low-point beer upon which the tax has been paid.

I. Common carriers transporting low-point beer, as defined by law, to points within the State of Oklahoma, shall furnish monthly reports to the Tax Commission showing the point of origin, the consignor, consignee, the date, and the amount of each shipment or consignment of such beverages so transported. Failure of any common carrier to comply with this provision shall be deemed a misdemeanor, and upon conviction thereof shall be punished for a misdemeanor as provided for under the general statutes of this state.

Added by Laws 1947, p. 294, § 18. Amended by Laws 1995, c. 274, § 23, eff. Nov. 1, 1995.