SECTION 45:35-7-3. Tax presumption

Latest version.

All alcoholic beverages purchased by the holder of an airline/railroad beverage license shall be deemed to be purchased for consumption outside of this State, and further exempt from the excise tax provided for in Section 5-101 of Title 37A of the Oklahoma Statutes.

[Source: Added at 35 Ok Reg 851, eff 10-1-18]

                    
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