A. Every manufacturer, brewer, 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, as required by 27 C.F.R., Chapter 1, 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 detail as the Oklahoma Tax Commission may require.
B. If a manufacturer, brewer, wine and spirits wholesaler, beer distributor, nonresident seller, retailer, mixed beverage, caterer, public event or special event licensee has been previously audited by the Tax Commission with an audit finding that the licensee correctly reported and kept sufficient records for audit purposes, the next subsequent audit shall be limited to records kept for one (1) year prior to the date of such audit; provided, however, if an audit finding determines that the licensee incorrectly reported or failed to keep sufficient records for audit purposes, then the audit shall not be limited by the provisions of this subsection. If any audit limited by the provisions of this subsection determines that the licensee has incorrectly reported or failed to keep sufficient records for audit purposes, then the licensee shall no longer be eligible for limited audits.
Added by Laws 2016, c. 366, § 129, eff. Oct. 1, 2018. Amended by Laws 2019, c. 322, § 33, emerg. eff. May 7, 2019; Laws 2019, c. 431, § 3, emerg. eff. May 23, 2019.
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.
Structure Oklahoma Statutes
§37A-1-101. Short title - Oklahoma Alcoholic Beverage Control Act.
§37A-1-102. Policy and scope of act.
§37A-1-104. Creation and purpose of ABLE Commission - Members - Interim licenses.
§37A-1-105. Commission member qualifications – Organization.
§37A-1-106. Exercise of police power.
§37A-1-107. Commission powers and duties.
§37A-1-108. Commission Director - Powers and duties.
§37A-1-109. Powers and authority of peace officers.
§37A-1-110. Restrictions on Commission members and employees – Penalties.
§37A-1-112. Good standing with Oklahoma Tax Commission required.
§37A-2-101. Annual license fees - Administrative fees.
§37A-2-102. See the following versions:
§37A-2-102.1. Charitable Collaboration Brewer License.
§37A-2-102v1. Brewer license - Small brewer license - Small brewer self-distribution license.
§37A-2-102v2. Brewer license - Small brewer license - Small brewer self-distribution license.
§37A-2-103. Distiller license.
§37A-2-104. Winemaker license.
§37A-2-105. Winemaker self-distribution license.
§37A-2-106. Rectifier license.
§37A-2-107. Wine and spirits wholesaler license.
§37A-2-108. Beer distributor license.
§37A-2-109. Retail spirits license - Retail wine license - Retail beer license.
§37A-2-110. See the following versions:
§37A-2-110v1. Mixed beverage license.
§37A-2-110v2. Mixed beverage license.
§37A-2-111. Bottle club license.
§37A-2-113. Caterer license - Rules and restrictions.
§37A-2-114. Special event license - Public event licenses.
§37A-2-115. Special event licenses - Rules and restrictions.
§37A-2-116. Hotel beverage license.
§37A-2-117. Hotel beverage license - Rules and restrictions.
§37A-2-118. Airline/railroad/commercial passenger vessel beverage license.
§37A-2-119. Airline/railroad/commercial passenger vessel beverage license - Qualifying licensee.
§37A-2-120. Wholesaler's agent license.
§37A-2-122. Industrial license.
§37A-2-124. Private carrier license.
§37A-2-125. Bonded warehouse license.
§37A-2-127. Sacramental wine supplier license.
§37A-2-128. On-premises beer and wine license.
§37A-2-129. Charitable auction or charitable alcoholic beverage event license.
§37A-2-130. Mixed beverage/caterer combination license.
§37A-2-131. Small farm winery license.
§37A-2-132. Brewpub license - Brewpub self-distribution license.
§37A-2-134. Additional hours license.
§37A-2-135. Manufacturer's license - Nonresident seller license.
§37A-2-136. Manufacturer's agent license.
§37A-2-137. Restriction against additional licenses or permits outside of this Act.
§37A-2-140. Personal use permit.
§37A-2-141. Applicants for certain licenses to publish a notice of intention to apply.
§37A-2-142. Information to be furnished by license applicants.
§37A-2-143. Information to be furnished by corporate applicants.
§37A-2-143.1. Promulgation of rules for employee license payment plans.
§37A-2-144. Information to be furnished by limited liability company applicants.
§37A-2-145. Eligibility of persons pardoned for a felony.
§37A-2-148. Grounds to revoke or suspend licenses.
§37A-2-149. Written notice of denial, suspension or revocation of licenses.
§37A-2-150. Hearing for aggrieved person.
§37A-2-151. Commission authority to conduct initial hearing.
§37A-2-152. Appeal from order of Commission - District court appeal - Supreme Court appeal.
§37A-2-154. Display of license.
§37A-2-158. Suspension of licenses by Governor in cases of natural disaster or civil disturbance.
§37A-2-159. Complimentary beverage license.
§37A-2-160. Satellite tasting room license.
§37A-2-161. Curbside pickup and delivery.
§37A-3-102. Commission authority to promulgate rules.
§37A-3-105. Wineries - Shipping to other states - Monthly report of shipments.
§37A-3-106. Direct Wine Shipper's Permit – Requirements.
§37A-3-107. Scope of statutory regulation for sales and distribution of designated brands of beer.
§37A-3-110. Licensed beer distributor - Sales and distribution restrictions.
§37A-3-112. Operation and maintenance conditions for brew pubs.
§37A-3-113. Small brewers - Sales to licensed distributors or retailers - Direct sales to consumers.
§37A-3-114. Resale of beer restrictions for retailers - Violations – Penalties.
§37A-3-115. Withdrawal of beer from retailer's stock.
§37A-3-116.1. Manufacturers without a designated wholesaler - Posting requirements.
§37A-3-116.2. Designated wholesalers or beer distributors - Posting requirements.
§37A-3-116.3. Wholesalers - Electronic publishing of price catalog.
§37A-3-116.4. Top brand products – Offered to all wholesalers without discrimination.
§37A-3-117. Sale of alcoholic beverages packaged with nonalcoholic promotional items.
§37A-3-118. Retail sales of alcoholic beverages - Minimum price markup – Exceptions.
§37A-3-122. Business interests in interactive entertainment facilities.
§37A-3-126. Bottle clubs - Restrictions on hours to dispense, serve or consume alcoholic beverages.
§37A-4-101. Municipal authority to enact ordinances.
§37A-4-103. Municipal zoning authority.
§37A-4-104. Municipal occupational tax.
§37A-4-105. County occupational tax.
§37A-4-106. Enforcement of the Oklahoma Alcoholic Beverage Control Act.
§37A-5-101. Excise tax on alcoholic beverages.
§37A-5-102. Intent of excise tax.
§37A-5-103. Excise tax exemptions.
§37A-5-104. Distribution of excise tax revenue.
§37A-5-106. Gross receipt tax revenue - General Revenue Fund.
§37A-5-107. Mixed beverage tax permit - Violations – Penalties.
§37A-5-109. Credit or refund for money paid for stamps.
§37A-5-112. Distributor permit - Wholesaler permit - Permit applications.
§37A-5-116. Hearing to determine whether taxes are unpaid - Order to confiscate and forfeit.
§37A-5-117. Sale of forfeited alcoholic beverage.
§37A-5-119. Alcoholic beverages other than beer - Sealed cases required.
§37A-5-120. Licensees required to keep books and records.
§37A-5-122. Manufacturer and brewer subject to licensing - Monthly itemized and verified report.
§37A-5-124. Bond required for manufacturers, brewers, importers, brokers and others.
§37A-5-127. County excise boards - Yearly revenue estimates.
§37A-5-128. Alcoholic Beverage Control Fund - Alcoholic Beverage Governance Revolving Fund.
§37A-5-129. Oklahoma Viticulture and Enology Center Development Revolving Fund.
§37A-5-130. Authority to promulgate rules on labeling of alcoholic beverages.
§37A-5-131. Alcoholic beverage not labeled in conformity with rules.
§37A-5-132. Brand label required - Application for registration of brand label - Form – Fees.
§37A-5-133. Refilling of containers prohibited - Infused drinks requirements.
§37A-5-136. Tax discount for mixed beverage tax permit holders.
§37A-6-101. Prohibited acts - Violations – Penalties.
§37A-6-102. Prohibited acts of licensees.
§37A-6-102.1. Serving of tasting flights.
§37A-6-103. Prohibited acts of retail spirits licensees.
§37A-6-104. Prohibited acts of wholesaler licensees.
§37A-6-106. Prohibited acts of bottle club licensees.
§37A-6-107. Prohibited acts of special event or caterer licensees.
§37A-6-108. Prohibited acts of holders of retail wine or retail beer licenses.
§37A-6-111. Authority to remove persons while making arrests.
§37A-6-113. Unlawful to possess alcoholic beverages with intent to sell without procuring a license.
§37A-6-116. False or fraudulent return in connection with any tax imposed by Act – Penalties.
§37A-6-118. Unlawful selling, delivering, possessing and buying alcoholic beverages – Penalties.
§37A-6-120. Selling, furnishing or giving alcoholic beverages to persons under 21 - Penalties.
§37A-6-122. Payment of federal tax for liquor dealers prima facie evidence.
§37A-6-123. Selling alcoholic beverages during unauthorized day or hours – Penalties.
§37A-6-124. Permitting a person to be drunk or intoxicated on licensed premises – Penalties.
§37A-6-125. Violations of Act with no specific penalty – Penalties.
§37A-6-127. Purpose of issuing search warrants – Forfeiture.
§37A-6-128. Order to show cause for witnesses before Commission – Penalties.
§37A-6-129. Powdered alcohol - Unlawful use, purchase, sale or possession.
§37A-7-101. Short title - Oklahoma Cocktails To Go Act of 2021.
§37A-7-104. Third-party delivery services not permitted .
§37A-7-105. Delivery or carry out not permitted in certain situations.