reglab/housing_qa huggingface dataset:
37A OK Stat § 37A-5-121 (2021)
2021 Oklahoma Statutes|Title 37A. Alcoholic Beverage|§37A-5-121. Nonresident seller license - Monthly itemized and verified report of shipments and sales.

|Every holder of a nonresident seller license, when applicable, shall make and transmit to the Oklahoma Tax Commission, on or before the tenth day of each month upon a form prescribed and furnished by the Tax Commission, an itemized and verified report for the preceding calendar month, showing each shipment or sale of alcoholic beverages into Oklahoma. Such report shall show: |1. The date of the shipment;2. The total quantity of the shipment;3. The name and ABLE Commission license number of the Oklahoma purchaser; and4. The manifest, bill of lading or invoice number of each shipment.Such report shall be accompanied by duplicate original copies of each manifest, invoice, bill of lading or other document showing the details, including the proof of all spirits, of all shipments during such calendar month.Added by Laws 2016, c. 366, § 124, eff. Oct. 1, 2018.NOTE: Laws 2016, c. 366, was conditionally effective upon passage of State Question No. 792, Legislative Referendum No. 370, which was adopted at election held on Nov. 8, 2016.
37A OK Stat § 37A-5-122 (2021)
2021 Oklahoma Statutes|Title 37A. Alcoholic Beverage|§37A-5-122. Manufacturer and brewer subject to licensing - Monthly itemized and verified report.

|Every manufacturer and brewer, subject to licensing hereunder, shall make and transmit to the Oklahoma Tax Commission, on or before the tenth day of each calendar month, upon a form prescribed and furnished by the Tax Commission, an itemized and verified report, for the preceding calendar month, showing: |1. The kind and quantity of all alcoholic beverages manufactured within this state during the month, including:a.the proof of all spirits,b.the kind and quantity of all alcoholic beverages purchased within this state, including the proof of all spirits,c.the kind and quantity of all alcoholic beverages imported into this state during the month, including the proof of all spirits,d.the name and ABLE Commission license number of the person from whom purchased or received,e.the manifest, bill of lading or invoice number of each shipment, which number shall be the number used by the original seller as shown by the basic shipping records which accompanied the shipment,f.the date of receipt of each shipment,g.the name and ABLE Commission license number of the carrier, if transported by carrier; and2. All sales of alcoholic beverages made by such manufacturer or brewer during such calendar month, both within and without Oklahoma, including in detail the kind and quantity of all alcoholic beverages sold, including:a.the proof of all spirits, as shown by the invoice covering each such sale,b.the invoice number,c.the date of each sale,d.the name, address and the ABLE Commission license number of the purchaser,e.the name and ABLE Commission license number of the carrier, if shipped by carrier, andf.such other information as the Tax Commission may require.Added by Laws 2016, c. 366, § 125, eff. Oct. 1, 2018. Amended by Laws 2019, c. 322, § 30, emerg. eff. May 7, 2019.NOTE: Laws 2016, c. 366, was conditionally effective upon passage of State Question No. 792, Legislative Referendum No. 370, which was adopted at election held on Nov. 8, 2016.
37A OK Stat § 37A-5-124 (2021)
2021 Oklahoma Statutes|Title 37A. Alcoholic Beverage|§37A-5-124. Bond required for manufacturers, brewers, importers, brokers and others.

|Every manufacturer, brewer, importer, broker or other who sells alcoholic beverages to a wine and spirits wholesaler, or beer distributor in Oklahoma, after having been issued a license by the ABLE Commission, shall, before manufacturing, purchasing or selling any alcoholic beverage within this state, file with the Oklahoma Tax Commission a bond issued by a surety company authorized to transact business in this state, in such amount as the Tax Commission may fix, but which shall be at least equal to the estimated amount of the tax liability of such licensee for a three-month period, to secure the payment of all excise taxes due from sales of alcoholic beverages to a wholesaler, or beer distributor, under the provisions of the Oklahoma Alcoholic Beverage Control Act. Provided, the amount of the bond for every wholesaler or beer distributor shall be not less than One Thousand Dollars ($1,000.00). Such bonds shall be payable to the State of Oklahoma and conditioned upon compliance with the excise tax provisions of the Oklahoma Alcoholic Beverage Control Act and the rules of the Tax Commission relating thereto. In lieu of such surety bond, any such manufacturer, brewer, wine and spirits wholesaler, or beer distributor, may deposit cash or negotiable securities, approved by the Tax Commission, in such amount as it may prescribe. |Added by Laws 2016, c. 366, § 127, eff. Oct. 1, 2018. Amended by Laws 2019, c. 322, § 31, emerg. eff. May 7, 2019.NOTE: Laws 2016, c. 366, was conditionally effective upon passage of State Question No. 792, Legislative Referendum No. 370, which was adopted at election held on Nov. 8, 2016.
37A OK Stat § 37A-5-125 (2021)
2021 Oklahoma Statutes|Title 37A. Alcoholic Beverage|§37A-5-125. Information required at time of sale, transit and delivery of alcoholic beverages - Violations – Penalties.

|A. Every manufacturer, brewer, wine and spirits wholesaler, beer distributor or nonresident seller, selling alcoholic beverages in this state, or selling alcoholic beverages for shipment into this state shall, at the time such sale is made, make and deliver to the purchaser or transporter an invoice, bill of lading, manifest or other document describing such alcoholic beverages, showing: |1. The date of such sale or delivery;2. The name and ABLE Commission license number of the seller;3. The point of origin of the movement of such alcoholic beverages and the destination of same;4. The kind and quantity and a description of such alcoholic beverages, including the proof of all spirits;5. The name and ABLE Commission license number of the purchaser;6. The sale price; and7. Such other information as the Oklahoma Tax Commission may, by form or rule, require.Every such invoice, bill of lading, manifest or other document describing such alcoholic beverages, except beer, must be identified by consecutive numbers printed upon the invoice or document, and each such seller and purchaser must account for each copy of his or her invoice and each number thereof.B. Every manufacturer, brewer, wine and spirits wholesaler or beer distributor importing into or purchasing in this state any alcoholic beverage, and any retailer purchasing any alcoholic beverage in this state, shall at the time of delivery or acceptance of such alcoholic beverage, demand and receive a proper bill of lading, invoice, manifest or other document, particularly describing such alcoholic beverage and showing the proof of all spirits.C. Every manufacturer, brewer, wine and spirits wholesaler, beer distributor, nonresident seller and retailer shall retain one copy of each invoice, bill of lading, manifest or similar document covering all such sales and purchases by such licensee, as a part of the permanent records of such licensee for a period of at least three (3) years.D. Any person violating any of the provisions of this section, whether acting for himself or herself or as the agent or employee of any licensee hereunder, shall be guilty of a misdemeanor and, upon conviction, shall be punished as provided by law. Any violation of the provisions of this section shall also constitute grounds for the revocation by the ABLE Commission of any license issued under the Oklahoma Alcoholic Beverage Control Act.Added by Laws 2016, c. 366, § 128, eff. Oct. 1, 2018. Amended by Laws 2018, c. 113, § 4, eff. Oct. 1, 2018; Laws 2019, c. 322, § 32, emerg. eff. May 7, 2019.NOTE: Laws 2016, c. 366, was conditionally effective upon passage of State Question No. 792, Legislative Referendum No. 307, which was adopted at election held on Nov. 8, 2016.
37A OK Stat § 37A-5-126 (2021)
2021 Oklahoma Statutes|Title 37A. Alcoholic Beverage|§37A-5-126. Record keeping for all alcoholic beverages imported, purchased, received, manufactured, produced, sold, delivered or otherwise disposed of.

|A. Every manufacturer, brewer, wine and spirits wholesaler, beer distributor, nonresident seller, retailer, mixed beverage, caterer, public event and special event licensee shall keep a record of all alcoholic beverages imported, purchased, received, manufactured, produced, sold, delivered or otherwise disposed of, and the amount of all alcoholic beverages on hand, as herein provided. Such records must be kept for a period of at least three (3) years, as required by 27 C.F.R., Chapter 1, and shall include: |1. The date;2. The number of the invoice, manifest, bill of lading or similar type document; and3. The total amount of alcoholic beverages purchased, imported, received, manufactured, produced, sold, delivered or otherwise disposed of, by such licensee in each transaction.Each such licensee shall keep and maintain such other records in detail as the Oklahoma Tax Commission may require.B. If a manufacturer, brewer, wine and spirits wholesaler, beer distributor, nonresident seller, retailer, mixed beverage, caterer, public event or special event licensee has been previously audited by the Tax Commission with an audit finding that the licensee correctly reported and kept sufficient records for audit purposes, the next subsequent audit shall be limited to records kept for one (1) year prior to the date of such audit; provided, however, if an audit finding determines that the licensee incorrectly reported or failed to keep sufficient records for audit purposes, then the audit shall not be limited by the provisions of this subsection. If any audit limited by the provisions of this subsection determines that the licensee has incorrectly reported or failed to keep sufficient records for audit purposes, then the licensee shall no longer be eligible for limited audits.Added by Laws 2016, c. 366, § 129, eff. Oct. 1, 2018. Amended by Laws 2019, c. 322, § 33, emerg. eff. May 7, 2019; Laws 2019, c. 431, § 3, emerg. eff. May 23, 2019.NOTE: Laws 2016, c. 366, was conditionally effective upon passage of State Question No. 792, Legislative Referendum No. 370, which was adopted at election held on Nov. 8, 2016.
37A OK Stat § 37A-5-127 (2021)
2021 Oklahoma Statutes|Title 37A. Alcoholic Beverage|§37A-5-127. County excise boards - Yearly revenue estimates.

|The county excise board of each county in the state, in approving the estimates of needs for cities and towns for each fiscal year, shall make reasonable estimates of the revenue to be derived under the provisions of the Oklahoma Alcoholic Beverage Control Act. |Added by Laws 2016, c. 366, § 130, eff. Oct. 1, 2018.NOTE: Laws 2016, c. 366, was conditionally effective upon passage of State Question No. 792, Legislative Referendum No. 370, which was adopted at election held on Nov. 8, 2016.
37A OK Stat § 37A-5-128 (2021)
2021 Oklahoma Statutes|Title 37A. Alcoholic Beverage|§37A-5-128. Alcoholic Beverage Control Fund - Alcoholic Beverage Governance Revolving Fund.

|A. There is hereby created in the State Treasury a fund to be known as the "Alcoholic Beverage Control Fund" which shall consist of revenues collected by the state from license and registration fees, with any interest, fines or penalties levied and collected by the ABLE Commission pursuant to the provisions of the Oklahoma Alcoholic Beverage Control Act; provided, the first Three Hundred Thousand Dollars ($300,000.00) of such revenues collected each fiscal year shall be deposited to the Community-Based Substance Abuse Revolving Fund and the next Twenty Thousand Dollars ($20,000.00) of such revenues collected each fiscal year shall be deposited in the Prevention of Youth Access to Alcohol Revolving Fund. Any unappropriated balance in the Oklahoma Alcoholic Beverage Control Fund at the close of each fiscal year shall revert to the General Revenue Fund of the State of Oklahoma, except for the amount necessary to satisfy any appropriations made or to be made from the fund by the Oklahoma State Legislature for the ensuing fiscal year. |All such monies collected by the ABLE Commission pursuant to the provisions of the Oklahoma Alcoholic Beverage Control Act shall be deposited in the State Treasury for credit to the General Revenue Fund of the state, except as provided in subsection B of this section.B. There is hereby created in the State Treasury a revolving fund for the ABLE Commission to be designated the "Alcoholic Beverage Governance Revolving Fund". The fund shall be a continuing fund, not subject to fiscal year limitations, and shall consist of any monies received from the surcharge collected by the Tax Commission pursuant to subsection F of Section 13 of this act and any other sources of funds provided by law. All monies accruing to the credit of the fund shall be budgeted and expended by the ABLE Commission for general operations. Expenditures from the fund shall be made upon warrants issued by the State Treasurer against claims filed as prescribed by law with the Director of the Office of Management and Enterprise Services for approval and payment.Added by Laws 2016, c. 366, § 131, eff. Oct. 1, 2018.NOTE: Laws 2016, c. 366, was conditionally effective upon passage of State Question No. 792, Legislative Referendum No. 370, which was adopted at election held on Nov. 8, 2016.
37A OK Stat § 37A-5-129 (2021)
2021 Oklahoma Statutes|Title 37A. Alcoholic Beverage|§37A-5-129. Oklahoma Viticulture and Enology Center Development Revolving Fund.

|A. There is hereby created in the State Treasury a revolving fund for the Oklahoma Department of Agriculture, Food, and Forestry to be designated the "Oklahoma Viticulture and Enology Center Development Revolving Fund". |B. The fund shall be a continuing fund, not subject to fiscal year limitations, and shall consist of all monies distributed to the fund:1. From the apportionment provided in paragraph 1 of Section 107 of this act; and2. From any other source in accordance with state and federal law.C. All monies accruing to the credit of the fund are hereby appropriated and may be budgeted and expended by the Department for the purpose of:1. Establishing a Viticulture and Enology Center on the campus of Redlands Community College;2. Developing viticulture-related and enology-related education programs;3. Developing technologies, strategies or practices that aid in the production of grapes and wine in Oklahoma; and4. Increasing the positive economic impact of the Oklahoma wine industry on this state.D. Expenditures from the fund shall be made upon warrants issued by the State Treasurer against claims filed as prescribed by law with the Director of the Office of Management and Enterprise Services for approval and payment.Added by Laws 2016, c. 366, § 132, eff. Oct. 1, 2018.NOTE: Laws 2016, c. 366, was conditionally effective upon passage of State Question No. 792, Legislative Referendum No. 370, which was adopted at election held on Nov. 8, 2016.
37A OK Stat § 37A-5-130 (2021)
2021 Oklahoma Statutes|Title 37A. Alcoholic Beverage|§37A-5-130. Authority to promulgate rules on labeling of alcoholic beverages.

|The ABLE Commission is hereby authorized to promulgate rules governing the labeling of alcoholic beverages bottled, packaged, sold or possessed for sale within this state, not inconsistent with the provisions of the Oklahoma Alcoholic Beverage Control Act. |Added by Laws 2016, c. 366, § 133, eff. Oct. 1, 2018.NOTE: Laws 2016, c. 366, was conditionally effective upon passage of State Question No. 792, Legislative Referendum No. 370, which was adopted at election held on Nov. 8, 2016.
37A OK Stat § 37A-5-131 (2021)
2021 Oklahoma Statutes|Title 37A. Alcoholic Beverage|§37A-5-131. Alcoholic beverage not labeled in conformity with rules.

|The bottling, packaging, sale or possession by any licensee of any alcoholic beverage not labeled in conformity with such rules and the provisions of the Oklahoma Alcoholic Beverage Control Act shall be grounds for suspension, revocation or cancellation of the license. |Added by Laws 2016, c. 366, § 134, eff. Oct. 1, 2018.NOTE: Laws 2016, c. 366, was conditionally effective upon passage of State Question No. 792, Legislative Referendum No. 370, which was adopted at election held on Nov. 8, 2016.
37A OK Stat § 37A-5-132.1 (2021)
2021 Oklahoma Statutes|Title 37A. Alcoholic Beverage|§37A-5-132.1. Charitable collaboration beer – Transfer of alcohol products between breweries without taxation.

|For purposes of an approved charitable collaboration beer as authorized in Section 3 of this act, the production of wort and non-retail packaged alcohol products necessary for the development, mixing, fermentation, brewing, storage or retail packaging, in whole or any part thereof, shall be allowed to be transferred-in-bond without taxation between charitable collaborating breweries licensed in this state; provided, all such transfers are made in accordance with applicable federal law and regulations, and, provided further, all such products containing alcohol shall bear the specific license number for the approved charitable collaboration brewery. The Oklahoma Tax Commission shall abate taxes upon notice and application and only until the charitable collaboration beer is packaged for purposes of distribution as may be divided, in whole or any part thereof, between the licensed collaborating breweries. |For purposes of this section, "transfer-in-bond" means the movement of alcohol or products containing any percentage of alcohol between licensed bonded brewery facilities without payment of tax.The Tax Commission and the ABLE Commission may conduct such inspections and audits necessary to maintain strict compliance and record keeping during the development, mixing, fermentation, brewing, storage or retail packaging, in whole or any part thereof, of an approved charitable collaboration beer. The Tax Commission shall promulgate rules and forms to exempt and allow transfer-in-bond in accordance with the provisions of this act and ABLE Commission rules.Added by Laws 2019, c. 422, § 2, eff. Nov. 1, 2019.
37A OK Stat § 37A-5-133 (2021)
2021 Oklahoma Statutes|Title 37A. Alcoholic Beverage|§37A-5-133. Refilling of containers prohibited - Infused drinks requirements.

|A. No holder of a mixed beverage, beer and wine, caterer, special event, public event or airline/railroad beverage license shall refill with any substance a container which contained any alcoholic beverage on which the tax levied by Section 104 of this act has been paid. |B. A mixed beverage licensee shall not be prohibited from preparing and selling infused drinks on the licensed premises, provided the licensee complies with this section. "Infusion" is the process in which a distilled spirit has one or more ingredients including but not limited to fruits, vegetables, spices or nuts added to the distilled spirit. Provided, it shall not be lawful for a distilled spirit to be infused with any hallucinogenic substances or to have pure or supplemental caffeine or other stimulants added, including but not limited to guarana, ginseng or taurine. A mixed beverage licensee who prepares and sells infused drinks shall comply with the following requirements:1. The infusion shall be mixed and stored on the licensed premises;2. The container that the infusion is stored in cannot exceed five (5) gallons, must have a lid, and be maintained in sanitary condition;3. The infusion shall not be aged more than fourteen (14) days;4. The infusion must be used or destroyed within twenty-one (21) days after the end of the aging process;5. Cleaning reports for the container must be available for inspection by the ABLE Commission; and6. The container in which the infusion is stored must have a label affixed to the container that provides the production date of the infusion, the base spirit of the infusion, the date the infusion will finish the aging process and the date in which the infusion must be destroyed.Added by Laws 2016, c. 366, § 136, eff. Oct. 1, 2018.NOTE: Laws 2016, c. 366, was conditionally effective upon passage of State Question No. 792, Legislative Referendum No. 370, which was adopted at election held on Nov. 8, 2016.
37A OK Stat § 37A-5-134 (2021)
2021 Oklahoma Statutes|Title 37A. Alcoholic Beverage|§37A-5-134. Mixed beverage, beer and wine, caterer, public event or special event license holders - Bond required for gross receipts tax liability.

|A. Every holder of a mixed beverage, beer and wine, caterer, public event or special event license issued by the ABLE Commission, as a condition precedent to the issuance of a mixed beverage tax permit, shall furnish to the Oklahoma Tax Commission a bond from a surety company chartered or authorized to do business in this state, cash bond, certificates of deposits, certificates of savings or U.S. Treasury bond, or an assignment of negotiable stocks or bonds, as the Tax Commission may deem necessary to secure payment of the gross receipts tax levied upon gross receipts of the licensees. |B. Any surety bond furnished under this section shall be a continuing instrument and shall constitute a new and separate obligation in the sum stated therein for each calendar year or a portion thereof while such bond is in force. Such bond shall remain in effect until the surety or sureties are released and discharged by the Tax Commission.C. The Tax Commission, or its duly authorized agent, shall fix the amount of such bond or other security for each licensee for each place of business after considering the estimated gross receipts tax liability of such licensee. Such bond shall be no less than an amount equal to the average estimated quarterly gross receipts tax liability and no greater than an amount equal to three times the amount of the average estimated quarterly gross receipts tax liability. The minimum bond required for a new permit holder shall be not less than One Thousand Five Hundred Dollars ($1,500.00).D. Notwithstanding the provisions of subsection C of this section, if the permit holder has held the permit for at least four (4) years and is not delinquent in the payment of mixed beverage taxes, the Tax Commission shall not require any increase in the bond so long as the permit holder remains current in the payment of such taxes.E. Any bond or other security shall be such as will protect this state against failure of the taxpayer or licensee to pay the tax levied by Section 108 of this act. The forfeiture or cancellation of such bond or security, for any reason whatsoever, shall automatically revoke the mixed beverage tax permit issued pursuant to the provisions of the Oklahoma Alcoholic Beverage Control Act.Added by Laws 2016, c. 366, § 137, eff. Oct. 1, 2018.NOTE: Laws 2016, c. 366, was conditionally effective upon passage of State Question No. 792, Legislative Referendum No. 370, which was adopted at election held on Nov. 8, 2016.
37A OK Stat § 37A-5-136 (2021)
2021 Oklahoma Statutes|Title 37A. Alcoholic Beverage|§37A-5-136. Tax discount for mixed beverage tax permit holders.

|The mixed beverage tax permit holder or taxpayer may retain one percent (1%) of the tax due and timely reported and paid, in accordance with the provisions of Section 138 of this act, as remuneration for establishing and maintaining the records required by the Oklahoma Alcoholic Beverage Control Act. If such tax becomes delinquent, such taxpayer forfeits his or her claim to the one percent (1%) discount. |Added by Laws 2016, c. 366, § 139, eff. Oct. 1, 2018.NOTE: Laws 2016, c. 366, was conditionally effective upon passage of State Question No. 792, Legislative Referendum No. 370, which was adopted at election held on Nov. 8, 2016.