2017 Oklahoma Statutes
Title 37. Intoxicating Liquors
§37-541. Credits and refunds
Text effective until Oct. 1, 2018. See, also, Title 37A, text effective Oct. 1, 2018.
The Tax Commission shall have authority to allow credit for or make refunds of any money paid for stamps issued by the Oklahoma Tax Commission in payment of state excise tax by the manufacturer pursuant to authority granted by the Tax Commission. All applications to the Tax Commission for credit or replacement under the provisions of this section shall be verified by affidavit and all proof and evidence supporting such application shall be made in strict conformity with the rules and regulations of the Tax Commission setting forth the requirements in connection with such evidence and application.
Amended by Laws 1985, c. 6, § 38, emerg. eff. March 14, 1985. Repealed by Laws 2016, c. 366, § 169, eff.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NOTE: This section shall be repealed upon certification of election returns favoring passage of the Constitutional Amendment proposed in Senate Joint Resolution No. 68 of the 2nd Session of the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.