Every manufacturer and brewer, subject to licensing hereunder, 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:

1. The kind and quantity of all alcoholic beverages manufactured within this state during the month, including:

a.the proof of all spirits,

b.the kind and quantity of all alcoholic beverages purchased within this state, including the proof of all spirits,

c.the kind and quantity of all alcoholic beverages imported into this state during the month, including the proof of all spirits,

d.the name and ABLE Commission license number of the person from whom purchased or received,

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

f.the date of receipt of each shipment,

g.the name and ABLE Commission license number of the carrier, if transported by carrier; and

2. All sales of alcoholic beverages made by such manufacturer or brewer during such calendar month, both within and without Oklahoma, including in detail the kind and quantity of all alcoholic beverages sold, including:

a.the proof of all spirits, as shown by the invoice covering each such sale,

b.the invoice number,

c.the date of each sale,

d.the name, address and the ABLE Commission license number of the purchaser,

e.the name and ABLE Commission license number of the carrier, if shipped by carrier, and

f.such other information as the Tax Commission may require.

Added by Laws 2016, c. 366, § 125, eff. Oct. 1, 2018. Amended by Laws 2019, c. 322, § 30, emerg. eff. May 7, 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.