2017 Oklahoma Statutes
Title 37. Intoxicating Liquors
§37-562. Excise tax as direct tax
Text effective until Oct. 1, 2018. See, also, Title 37A, text effective Oct. 1, 2018.
The excise tax levied by this act is hereby declared and intended to be a direct tax upon the ultimate retail consumer of alcoholic beverages in this state, and when such tax is paid by, or collected from, any other person, as herein provided for, such payment shall be considered as an advance payment for convenience and facility only, and such tax shall thereafter be added to the price of such alcoholic beverages and recovered from the ultimate retail consumer thereof.
Laws 1959, p. 171, § 62. Repealed by Laws 2016, c. 366, § 169, eff.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NOTE: This section shall be repealed upon certification of election returns favoring passage of the Constitutional Amendment proposed in Senate Joint Resolution No. 68 of the 2nd Session of the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.