Statutes, codes, and regulations
Oklahoma Administrative Code
Title 710 - Oklahoma Tax CommissionChapter 20 - Alcohol and Mixed Beverages
Subchapter 3 - Alcoholic Beverages
Section 710:20-3-1 - Procedures for payment of excise tax levied on alcoholic beverages

Okla. Admin. Code § 710:20-3-1

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Current through Vol. 42, No. 7, December 16, 2024
Section 710:20-3-1 - Procedures for payment of excise tax levied on alcoholic beverages

Pursuant to the authority and power granted the Oklahoma Tax Commission the excise tax levied upon the sale, distribution, use or possession in this State of alcoholic beverages shall be paid through monthly tax reporting procedures as established by Rules of this Commission, and shall be implemented and administered in accordance with the Rules of this Commission establishing procedures for payment of the excise tax by a monthly reporting system. [See: 37A O.S. § 5-101]

Okla. Admin. Code § 710:20-3-1

Amended at 19 Ok Reg 1507, eff 5-25-02
Amended by Oklahoma Register, Volume 35, Issue 24, September 4, 2018, eff. 10/1/2018