2017 Oklahoma Statutes
Title 37A. Alcoholic Beverage
§37A-5-136. Tax discount for mixed beverage tax permit holders
Text effective Oct. 1, 2018. See, also, Title 37 for text effective until Oct. 1, 2018
The mixed beverage tax permit holder or taxpayer may retain one percent (1%) of the tax due and timely reported and paid, in accordance with the provisions of Section 138 of this act, as remuneration for establishing and maintaining the records required by the Oklahoma Alcoholic Beverage Control Act. If such tax becomes delinquent, such taxpayer forfeits his or her claim to the one percent (1%) discount.
Added by Laws 2016, c. 366, § 139, 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.
