2017 Oklahoma Statutes
Title 37. Intoxicating Liquors
§37-163.13. Records of licensees
Text effective until Oct. 1, 2018. See, also, Title 37A, text effective Oct. 1, 2018.
Each and every licensee, subject to the payment of a tax hereunder, is hereby required to keep accurate records, covering the business carried on, and shall, for a period of three (3) years, file and keep his invoices or other memoranda, showing all sales or purchases of such beverages, as herein defined; and such invoices, or memoranda, shall at all times be subject to the examination and inspection of any member or agent of the Oklahoma Tax Commission in the enforcement of this act.
Added by Laws 1947, p. 292, § 13, emerg. eff. April 24, 1947. Repealed by Laws 2016, c. 366, § 169, eff. Oct. 1, 2018.
NOTE: This section shall be repealed upon certification of election returns favoring passage of the Constitutional Amendment proposed in Senate Joint Resolution No. 68 of the 2nd Session of the 55th Oklahoma Legislature, Laws 2016, c. 366, §§ 169, 198, eff. October 1, 2018.
