Okla. Stat. tit. 37A § 5-132.1
For purposes of an approved charitable collaboration beer as authorized in Section 3 of this act, the production of wort and non-retail packaged alcohol products necessary for the development, mixing, fermentation, brewing, storage or retail packaging, in whole or any part thereof, shall be allowed to be transferred-in-bond without taxation between charitable collaborating breweries licensed in this state; provided, all such transfers are made in accordance with applicable federal law and regulations, and, provided further, all such products containing alcohol shall bear the specific license number for the approved charitable collaboration brewery. The Oklahoma Tax Commission shall abate taxes upon notice and application and only until the charitable collaboration beer is packaged for purposes of distribution as may be divided, in whole or any part thereof, between the licensed collaborating breweries.
For purposes of this section, "transfer-in-bond" means the movement of alcohol or products containing any percentage of alcohol between licensed bonded brewery facilities without payment of tax.
The Tax Commission and the ABLE Commission may conduct such inspections and audits necessary to maintain strict compliance and record keeping during the development, mixing, fermentation, brewing, storage or retail packaging, in whole or any part thereof, of an approved charitable collaboration beer. The Tax Commission shall promulgate rules and forms to exempt and allow transfer-in-bond in accordance with the provisions of this act and ABLE Commission rules.
Okla. Stat. tit. 37A, § 5-132.1