2018 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.
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: Laws 2016, c. 366, was conditionally effective upon passage of State Question No. 792, Legislative Referendum No. 370, which was adopted at election held on Nov. 8, 2016.
