Oklahoma Administrative Code (Last Updated: March 11, 2021) |
TITLE 710. Oklahoma Tax Commission |
Chapter 20. Alcohol and Mixed Beverages |
Subchapter 5. Mixed Beverages |
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 |