SECTION 710:20-3-3. Monthly tax reports required

(a)   General requirements. Every licensed distributor and wholesaler and every bonded warehouseman who is licensed by the Oklahoma Alcoholic Beverage Laws Enforcement (ABLE) Commission to ship or cause to be shipped into this State or to sell, distribute, use, possess or in any manner deal with alcoholic beverages in this State, shall report monthly to the Oklahoma Tax Commission, all sales, distributions, receipts and shipments of all such alcoholic beverages in this State during the preceding month. All required reports must be filed electronically in the format prescribed by the Compliance Division of the Oklahoma Tax Commission. Each such monthly report shall include the minimum information required by the Oklahoma Alcoholic Beverage Control Act and any additional information and attachments that may be required by the prescribed tax report form.

(b)   Incomplete or insufficient reports. Any monthly alcoholic beverage tax report form that does not include all information requested on the prescribed form or that is not duly executed and verified shall not constitute the mandatory report.

(c)   Failure to file. In the event a complete monthly report is not filed on or before the due dates in accordance with 710:20-3-4, of the Oklahoma Tax Commission Rules, the report shall be delinquent. [See:37A O.S. §§ 5-101 et seq.]

[Source: Amended at 20 Ok Reg 2586, eff 7-11-03; Amended at 29 Ok Reg 519, eff 5-11-12; Amended at 35 Ok Reg 2044, eff 10-1-18]