2017 Oklahoma Statutes
Title 37A. Alcoholic Beverage
§37A-5-126. Record keeping for all alcoholic beverages imported, purchased, received, manufactured, produced, sold, delivered or otherwise disposed of
Text effective Oct. 1, 2018. See, also, Title 37 for text effective until Oct. 1, 2018
Every manufacturer, wine and spirits wholesaler, beer distributor, nonresident seller, retailer, mixed beverage, caterer, public event and special event licensee shall keep a record of all alcoholic beverages imported, purchased, received, manufactured, produced, sold, delivered or otherwise disposed of, and the amount of all alcoholic beverages on hand, as herein provided. Such records must be kept for a period of at least three (3) years and shall include:
1. The date;
2. The number of the invoice, manifest, bill of lading or similar type document; and
3. The total amount of alcoholic beverages purchased, imported, received, manufactured, produced, sold, delivered or otherwise disposed of, by such licensee in each transaction.
Each such licensee shall keep and maintain such other records in details as the Oklahoma Tax Commission may require.
Added by Laws 2016, c. 366, § 129, 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.
