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§37A-5-121. Nonresident seller license - Monthly itemized and verified report of shipments and sales.

37A OK Stat § 37A-5-121 (2019) (N/A)
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Every holder of a nonresident seller license, when applicable, shall make and transmit to the Oklahoma Tax Commission, on or before the tenth day of each month upon a form prescribed and furnished by the Tax Commission, an itemized and verified report for the preceding calendar month, showing each shipment or sale of alcoholic beverages into Oklahoma. Such report shall show:

1. The date of the shipment;

2. The total quantity of the shipment;

3. The name and ABLE Commission license number of the Oklahoma purchaser; and

4. The manifest, bill of lading or invoice number of each shipment.

Such report shall be accompanied by duplicate original copies of each manifest, invoice, bill of lading or other document showing the details, including the proof of all spirits, of all shipments during such calendar month.

Added by Laws 2016, c. 366, § 124, eff. Oct. 1, 2018.

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.

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§37A-5-122. Manufacturer and brewer subject to licensing - Monthly itemized and verified report.