Chapter 20. Alcoholand mixed Beverages  


Subchapter 1. General Provisions
SECTION 710:20-1-1. Purpose
SECTION 710:20-1-2. Definitions
SECTION 710:20-1-3. Purchase requirements for mixed beverage permit holders
Subchapter 2. Low-Point Beer [revoked]
Part 1. GENERAL PROVISIONS [revoked]
Part 3. LOW-POINT BEER DISTRIBUTION [revoked]
Subchapter 3. Alcoholic Beverages
SECTION 710:20-3-1. Procedures for payment of excise tax levied on alcoholic beverages
SECTION 710:20-3-2. Payment or remittance of the excise tax on alcoholic beverages
SECTION 710:20-3-3. Monthly tax reports required
SECTION 710:20-3-4. Due dates for timely filing of monthly tax reports and payment of alcoholic beverage excise tax
SECTION 710:20-3-5. Interest on delinquent tax
SECTION 710:20-3-6. Penalty on delinquent tax
SECTION 710:20-3-7. Issuance of distributor or wholesaler permit
SECTION 710:20-3-8. Cancellation of permits
SECTION 710:20-3-9. Procedures for payment of identification stamp fees [revoked]
SECTION 710:20-3-10. Manner for affixing identification stamps upon containers of alcoholic beverages and cases of beer [revoked]
Subchapter 5. Mixed Beverages
SECTION 710:20-5-1. Procedures for payment of gross receipts tax on mixed beverage, caterer, hotel beverage, beer and wine, mixed beverage/caterer combination, public event, and special event license holders; definitions
SECTION 710:20-5-2. Designation of agent of the Oklahoma Tax Commission
SECTION 710:20-5-3. Monthly tax reports for gross receipts tax
SECTION 710:20-5-4. Calculation of gross receipts tax for mixed beverage transactions
SECTION 710:20-5-5. Liability of mixed beverage tax permit holder for gross receipts tax upon admission charges
SECTION 710:20-5-6. Due dates for timely filing of monthly tax reports and paying gross receipts tax
SECTION 710:20-5-7. Records requirements
SECTION 710:20-5-8. Liability and audit of mixed beverage tax permit holder for gross receipts tax upon sale, preparation or service of all alcoholic beverages purchased or received
SECTION 710:20-5-9. Commission may require security from vendor

Note


[Authority: 37 O.S., §§ 5-101, 5-103, 5-107, 5-108 through 5-113, 5-118, 5-121, 5-122, 5-125, 5-126, 5-135; 68 O.S., § 203]
[Source: Codified 12-30-91]