Okla. Stat. tit. 37 § 5-110

Current through Laws 2024, c. 453.

Section 5-110 - Excise tax payments by brewers and beer distributors - Monthly itemized and verified report - Violations - Penalties

A. Payment of the excise tax levied by Section 104 of this act with respect to beer shall be made by the brewer or the beer distributor as herein provided. The tax shall be due and payable on the first day of each month for the preceding calendar month and if not paid on or before the tenth day of each month shall thereafter be delinquent.

B. Every brewer and beer distributor shall make and transmit to the Oklahoma Tax Commission on or before the tenth day of each calendar month, upon a form prescribed and furnished by the Tax Commission, an itemized and verified report, for the preceding calendar month, showing the following information:

1. Total quantity and description of opening inventory of beer as of the first day of the month;

2. Total receipts and acquisitions during month from every source. This shall be itemized showing:

a. imports and purchases within and without this state separately,

b. the kind and quantity of each type of beer as shown by the shipper's or seller's invoices thereof,

c. the date of each purchase,

d. the quantities purchased,

e. the date received,

f. the person from whom purchased,

g. the manifest, bill of lading or delivery invoice number of each shipment, which number shall be the number used by the original seller as shown on the basic shipping records which accompany the shipment,

h. the point of origin and point of destination of each shipment, and

i. the name and ABLE Commission license number of the carrier if shipped by carrier;

3. The kind and quantity of all beer sold or withdrawn from stock for sale, use or consumption in the State of Oklahoma during the preceding calendar month; the date of each sale; the kind and quantity of beer in each sale; the name, address and ABLE Commission license number of each purchaser; the manifest, bill of lading or delivery invoice number, which number shall be the number as shown on the basic shipping records which accompany the delivery; and the name and ABLE Commission license number of the carrier if shipped by carrier;

4. All nontaxable sales and dispositions made during the month, including exports and sales and deliveries to military installations located within this state, shall be reported and information in reference to each such nontaxable sale, disposition and export shall be shown in detail as is required for sales in the State of Oklahoma and shall be supported by evidence satisfactory to the Tax Commission;

5. Closing inventory of beer as of the last day of the calendar month; and

6. Such other information pertaining to the brewer's and beer distributor's beginning inventory of beer, receipts or acquisitions thereof, sales and dispositions thereof, and the closing inventory, as the Tax Commission may by form or rule require.

C. Every brewer and beer distributor, at the time of making the monthly report required by this section, shall remit to the Tax Commission the total amount of the excise tax due as shown by the report. It shall be unlawful for any brewer or beer distributor to sell or offer for sale any beer while delinquent in the payment of any excise tax due the state.

D. Reports and remittances, as required herein, which are mailed on the tenth day of the month and received by the Tax Commission subsequent to the tenth of the month in which the excise tax is payable, shall be deemed to have been received by the Tax Commission before becoming delinquent. Postmark or registry receipt showing deposit in the United States mails shall be conclusive evidence of the date of mailing. The time for filing returns and paying the excise tax levied by the Oklahoma Alcoholic Beverage Control Act shall not be extended.

E. If upon investigation it is determined by the Tax Commission that any nontaxable disposition or sale claimed by any brewer or beer distributor is not supported by a valid invoice, or is fraudulently or falsely claimed in any manner by such brewer or beer distributor or any agent of such licensee, the Tax Commission shall disallow any such deduction and shall assess and collect the tax, together with the penalty and interest thereon, on the total amount of the disallowed deduction taken by the licensee.

F. The taking and claiming of any deduction not authorized by law, upon a report by any brewer or beer distributor, or the failure to file monthly reports or to pay any excise tax due, shall constitute grounds for the revocation of such person's license by the ABLE Commission and the Tax Commission shall promptly notify the ABLE Commission of all such cases.

Okla. Stat. tit. 37, § 5-110

Added by Laws 2016 , c. 366, s. 113, eff. 10/1/2018.