2016 Oklahoma Statutes
Title 37. Intoxicating Liquors
§37-543.2. Issuance of distributor or wholesaler permit - Duties of permit holders.
A. The Oklahoma Tax Commission, as provided by the Uniform Tax Procedure Code, may issue a distributor permit or wholesaler permit to any person who sells alcoholic beverages to a wholesaler or to any person having a wholesaler license.
B. Each wholesaler shall furnish a copy of the wholesaler permit to manufacturers, importers, brokers and others who sell alcoholic beverages prior to purchasing alcoholic beverages from a holder of a distributor permit. Each manufacturer, importer, broker and other who sells alcoholic beverages shall furnish a copy of the distributor permit to the wholesaler prior to selling alcoholic beverages to a wholesaler.
C. Holders of distributor permits or wholesaler permits shall maintain an itemized and verified record for the preceding calendar month of all sales or purchases of alcoholic beverages and shall transmit the verified record to the Oklahoma Tax Commission on or before the tenth day of each month, upon a form prescribed and furnished by the Tax Commission. Permit holders shall maintain records of sales and purchases of alcoholic beverages for three (3) years.
Amended by Laws 1985, c. 6, § 41, emerg. eff. March 14, 1985.
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