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