2017 Oklahoma Statutes
Title 37A. Alcoholic Beverage
§37A-5-109. Credit or refund for money paid for stamps
Text effective Oct. 1, 2018. See, also, Title 37 for text effective until Oct. 1, 2018
The Oklahoma Tax Commission shall have authority to allow credit for or make refunds of any money paid for stamps issued by the 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 of the Tax Commission setting forth the requirements in connection with such evidence and application.
Added by Laws 2016, c. 366, § 112, eff. Oct. 1, 2018.
NOTE: This section shall become effective October 1, 2018, 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.
