reglab/statecodes huggingface dataset:
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 10 - AD Valorem › Subchapter 14 - Disabled Veterans in Receipt of Compensation at the one Hundred Percent Rate › Section 710:10-14-6 - Duties of the assessor

Current through Vol. 41, No. 20, July 1, 2024
(a) The county
				assessor has the authority to review any information provided by the applicant,
				ask any necessary questions, request documentation including, but not limited
				to: Military I.D., Veterans Administration benefits card, current Oklahoma
				driver license or any other information that the assessor may feel is relevant
				for the initial application , transfer, or any time in subsequent years. The
				county assessor shall deny any application that is inaccurate, incomplete,
				inadequately documented, or otherwise invalid pursuant to this
				Subchapter.
(b) Any adjustment
				after the adjournment of the County Board of Equalization must be approved by
				the Board of Tax Roll Corrections.
Added at 22 Ok Reg 1518,
				  eff 6-11-05; Amended at 23 Ok Reg 2803, eff
				  6-25-06
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 10 - AD Valorem › Subchapter 14 - Disabled Veterans in Receipt of Compensation at the one Hundred Percent Rate › Section 710:10-14-7 - Right of appeal

Current through Vol. 41, No. 20, July 1, 2024
The taxpayer may appeal any denial of the exemption
				  application by the county assessor to the county board of equalization in the
				  same manner as an appeal of the denial of a homestead exemption.
				  [
See:
68 O.S. §
									2895
				  ]
Added at 22 Ok Reg 1518,
				  eff 6-11-05
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 10 - AD Valorem › Subchapter 14 - Disabled Veterans in Receipt of Compensation at the one Hundred Percent Rate › Section 710:10-14-8 - Duration; conditions which terminate the exemption

Current through Vol. 41, No. 20, July 1, 2024
The 100% Disabled Veterans Exemption is valid on the property
				  as long as the taxpayer or surviving spouse owns and occupies the property and
				  remains eligible for homestead exemption. If title to the property is
				  transferred or qualifications are no longer met, the exemption shall be
				  terminated and the value of the property shall be subject to valuation the
				  following year pursuant to Oklahoma Constitution, Article 10, § 8
				  .
Added at 22 Ok Reg 1518,
				  eff 6-11-05
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 10 - AD Valorem › Subchapter 15 - Freeport Exemption › Section 710:10-15-1 - General provisions

Current through Vol. 41, No. 20, July 1, 2024
(a) The
				procedures and requirements set out in this Subchapter shall be used to
				administer the exemption.
(b) The
				"Freeport Exemption" refers to the Oklahoma Constitutional provision contained
				in Oklahoma Constitution Article 10, Section 6A relating to property moving
				through the state and goods, wares and merchandise held for assembly, storage,
				manufacturing, processing or fabricating purposes if not for more than nine (9)
				months.
Added at 25 Ok Reg 2029,
				  eff 7-1-08
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 10 - AD Valorem › Subchapter 15 - Freeport Exemption › Section 710:10-15-2 - Application

Current through Vol. 41, No. 20, July 1, 2024
(a) In order to be
				eligible for the "Freeport Exemption" the owner or owner's agent must apply at
				the county assessor's office in the county where the property was located on
				the assessment date of January 1.
(b) The initial and any subsequent
				applications shall be made on Oklahoma Tax Commission Form 901-F, latest
				revision. Applications on non-approved Tax Commission forms or other
				submissions shall not be accepted by the county assessor.
(c) Applications shall be filed during each
				year in which the tax is due, on or before March 15 or within thirty (30) days
				from and after the receipt of a notice of valuation increase, whichever is
				later.
(d) Claims for previous
				years shall be declared null and void by the county assessor.
(e) Eligibility for the "Freeport Exemption"
				shall be established by annually filing an application for exemption using
				Oklahoma Tax Commission Form 901-F latest revision, on or before March 15 or
				within thirty (30) days from the receipt of a notice of valuation increase.
[See:
68 O.S. §
									2902.2
				]
(f) Effective January 1, 2009,
				the application must be made in the same year as the exemption is requested.
				The Oklahoma Constitution Article 10 Section 22A prohibits the filing of any
				exemption application in a subsequent year.
Added at 25 Ok Reg 2029,
				  eff 7-1-08; Amended at 26 Ok Reg 2323, eff
				  6-25-09
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 10 - AD Valorem › Subchapter 15 - Freeport Exemption › Section 710:10-15-3 - Duties of the assessor

Current through Vol. 41, No. 20, July 1, 2024
The county assessor has the authority to verify any
				  information provided by the applicant, ask any necessary questions, request
				  documentation and conduct interviews. The county assessor may physically
				  inspect the property and access applicant's books and records and any other
				  information that the assessor may feel is relevant to the exemption
				  application. The county assessor shall deny any application that is inaccurate,
				  incomplete, inadequately documented, or otherwise invalid pursuant to this
				  Subchapter.
Added at 25 Ok Reg 2029,
				  eff 7-1-08
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 10 - AD Valorem › Subchapter 15 - Freeport Exemption › Section 710:10-15-4 - Right of appeal

Current through Vol. 41, No. 20, July 1, 2024
Each application shall be examined by the county assessor in
				  the manner provided for homestead exemptions pursuant to 68 O.S. §
									2893.
				  The applications for "Freeport Exemption" shall be reviewed by the county board
				  of equalization in the same manner as homestead exemption applications pursuant
				  to 68 O.S. §
									2894
				  and shall be subject to the same review and appeal process as provided in 68
				  O.S. §
									2895.
Added at 25 Ok Reg 2029,
				  eff 7-1-08
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 10 - AD Valorem › Subchapter 16 - Unremarried Surviving Spouses of Persons Who Died in the Line of Military Duty › Section 710:10-16-1 - General provisions

Current through Vol. 41, No. 20, July 1, 2024
(a) The
				procedures and requirements set out in this Subchapter shall be used to
				implement the exemption for the full fair cash value of homestead property of
				qualified unremarried surviving spouses.
(b) The exemption for "unremarried surviving
				spouses of military personnel who died in the line of duty" refers to the
				implementation of an amendment added to the Oklahoma Constitution, Article 10
				§ 8F, by State Question 771, effective for the 2014 calendar year and
				years thereafter. The amendment directs county assessors to exempt the full
				amount of the actual fair cash value of the homestead property. The applicant's
				real property must be a valid homestead property with evidence of a homestead
				exemption or be eligible for homestead exemption. Only one homestead and by
				extension only one exemption, is permitted in any one year. The exemption
				applies only to owner-occupied homestead property and may not be applied to
				non-homestead property. [
See:
68 O.S. §§ 2888, 2889,
				2890, and 2893]
(c) The exemption
				provided by this Section may be transferred under circumstances where a
				qualifying spouse sells a homestead property previously exempted pursuant to
				this Section and acquires, in the same calendar year, a new homestead property
				in this state. The full fair cash value of the newly acquired property shall be
				exempt from ad valorem taxation. The exemption on the property sold will remain
				in effect through the end of the calendar year.
(d) An unremarried spouse of a veteran killed
				in action owning and occupying a residence on leased land owned by a
				municipality, town, or city qualifies as a homestead for purposes of
				qualification for the ad valorem exemption authorized pursuant to Article 10,
				Section 8F of the Oklahoma Constitution.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 10 - AD Valorem › Subchapter 16 - Unremarried Surviving Spouses of Persons Who Died in the Line of Military Duty › Section 710:10-16-2 - Relationship to other exemptions and programs

Current through Vol. 41, No. 20, July 1, 2024
Although the general law applies, since the actual fair cash
				  value is exempt from ad valorem tax for qualified applicants, applications for
				  other homestead specific property tax exemptions may be
				  unnecessary.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 10 - AD Valorem › Subchapter 16 - Unremarried Surviving Spouses of Persons Who Died in the Line of Military Duty › Section 710:10-16-3 - Qualified owner

Current through Vol. 41, No. 20, July 1, 2024
An applicant must be the unremarried surviving spouse of
				  military personnel who is determined by the United States Department of Defense
				  or any branch of the U.S. military to have died in the line of duty. Each
				  applicant must provide the county assessor in the county where the homestead
				  property is located, an original or certified copy of the Department of Defense
				  Form DD-1300 which shall certify the applicant is the surviving spouse of such
				  military personnel.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 10 - AD Valorem › Subchapter 16 - Unremarried Surviving Spouses of Persons Who Died in the Line of Military Duty › Section 710:10-16-4 - Application

Current through Vol. 41, No. 20, July 1, 2024
In order to be eligible for the exemption the individual must
				  apply in the initial year the exemption is requested at the county assessor's
				  office by completing
Form 998-C, Application for Unremarried Surviving
				  Spouse of Veterans Deceased in the Line of Duty Property Tax
				  Exemption.
The application should be made between January 1 and March 15
				  in the same manner as the homestead exemption. However, if a county assessor
				  becomes aware of an otherwise qualified applicant at any time during the
				  current tax year or the exemption is transferred to another homestead eligible
				  property the county assessor shall, upon compliance with all identification and
				  qualification criteria, make the appropriate adjustment. Providing all
				  homestead and other requirements are met, if an otherwise qualified applicant
				  is in receipt of the Form DD-1300 certifying they are the surviving spouse of
				  military personnel who died in the line of duty, on or before the date of the
				  application, the homestead property is exempt for the remainder of the current
				  year. If an otherwise qualified applicant is discovered after the tax roll has
				  been certified, a tax roll correction shall be made pursuant to 68 O.S. §
									2871(C)(2).
				  Any application denied by the county assessor shall be subject to the same
				  protest procedure as provided for homestead exemption. If the qualified
				  unremarried surviving spouse subsequently remarries, they shall immediately
				  notify the county assessor of the change in marital status. Failure to notify
				  the county assessor may result in the loss of future homestead exemptions
				  pursuant to 68 O.S. §§
									2892(K)
				  and
				  2900.
				  The application must be filed in the year requested, filing for previous years
				  is prohibited pursuant Oklahoma Constitution Article 10 §
				  22A.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 15 - Aircraft › Subchapter 1 - General Provisions › Section 710:15-1-1 - Purpose

Current through Vol. 41, No. 20, July 1, 2024
The provisions of this Chapter have been promulgated for the
				  purpose of compliance with the Oklahoma Administrative Procedures Act, 75 O.S.
				  §§
									250.1
				  et seq., and to facilitate the administration, enforcement, and collection of
				  taxes and other levies enacted by the Oklahoma Legislature with respect to
				  aircraft.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 15 - Aircraft › Subchapter 2 - Aircraft Dealer Licenses › Section 710:15-2-1 - Purpose

Current through Vol. 41, No. 20, July 1, 2024
The provisions of this Subchapter have been promulgated for
				  the purpose of compliance with the Oklahoma Administrative Procedures Act, 75
				  O.S. §
									250 et
				  seq, and to facilitate the implementation, administration, and enforcement of
				  Section
				  254.1
				  of Title 3 of the Oklahoma Statutes, which requires that any person engaged in
				  the business of selling, or serving in the capacity of, or acting as, a dealer
				  of new or used aircraft in this state first obtain a license from the Oklahoma
				  Tax Commission.
Added at 18 Ok Reg 2805,
				  eff 6-25-01
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 15 - Aircraft › Subchapter 2 - Aircraft Dealer Licenses › Section 710:15-2-3 - General provisions

Current through Vol. 41, No. 20, July 1, 2024
(a) Any person
				engaging in the business of selling either new or used aircraft in this state
				must obtain an aircraft dealer license. The holder of a valid Oklahoma Aircraft
				Dealer License shall be exempt from both the registration requirements of 3
				O.S. §
									254(C)
				and from the excise tax levied by 68 O. S. § 6002 on aircraft held in
				inventory for sale, and reflected in the monthly, certified dealer sales
				report. [
See:
710:15-3-30
				]
(b) A separate license is
				required for each location at which an Aircraft Dealer's business is carried
				out, and an application and fee must be submitted to obtain a license for each
				location.
Added at 18 Ok Reg 2805,
				  eff 6-25-01
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 15 - Aircraft › Subchapter 2 - Aircraft Dealer Licenses › Section 710:15-2-4 - Qualification for Aircraft Dealer License

Current through Vol. 41, No. 20, July 1, 2024
(a)
Status as a bona fide
				dealer.
In addition to all conditions mandated by statute, compliance
				with the prerequisites and qualifications described in this Section must be
				established in order to qualify for issuance or renewal of an Aircraft Dealer
				License:
(1) If the applicant is a new dealer
				who has not previously engaged in the business of making sales of aircraft, the
				applicant shall provide a business plan or other documentation that will show
				that the applicant may reasonably be expected to be actively engaged in the
				sale of aircraft.
(2) The applicant
				must provide information showing that the location to be licensed is an
				establishment that has been consistently identified as an aircraft dealership
				in advertising signs, telephone book listings, or other documentation which
				will show that anyone visiting the location to be licensed will be able to
				clearly identify the location as being in the business of buying and selling
				aircraft.
(3) The applicant must
				provide a financial statement, contracts, business plans that are indicative of
				the applicant's ability to carry on the business of buying and selling aircraft
				consistent with the safeguarding of the public interest and the public
				welfare.
(4) The applicant must
				provide any other pertinent information which the Tax Commission may
				require.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 15 - Aircraft › Subchapter 2 - Aircraft Dealer Licenses › Section 710:15-2-5 - Application

Current through Vol. 41, No. 20, July 1, 2024
(a) Application for
				an Aircraft Dealer License may be made to the Business Tax Services Division,
				Oklahoma Tax Commission, P.O. Box 26850, Oklahoma City, OK
				73126-0850.
(b) All applications
				must be accompanied by the fee of $250.00 which shall be refundable if the
				application is denied.
(c) The
				application shall be on the form prescribed by the Oklahoma Tax Commission and
				complete and correct in all material aspects.
(d) The application must be verified under
				the oath or affirmation of the applicant.
(e) Each application, whether for a new
				license or for renewal of an existing license must be accompanied by a listing
				of the aircraft owned by the applicant, as of the day the application is made,
				using the Aircraft Dealer Report form.
(f) Each applicant must timely submit an
				Aircraft Dealer Report form showing all subsequent purchases and sales, if any,
				during the time that the license is pending.
Added at 18 Ok Reg 2805,
				  eff 6-25-01
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 15 - Aircraft › Subchapter 2 - Aircraft Dealer Licenses › Section 710:15-2-6 - Exemptions of licensed aircraft dealer

Current through Vol. 41, No. 20, July 1, 2024
Aircraft owned by a licensed dealer and in that dealer's
				  inventory of aircraft held for sale, are exempted from the levy of the Aircraft
				  Excise Tax and from the payment of Aircraft registration fees, provided
				  that:
(1) The aircraft was acquired
				during the period of time that the dealer held a valid license;
(2) The aircraft has been listed on the
				aircraft dealer report as being purchased for resale; and,
(3) The aircraft is not used by the dealer
				for personal or business use.
Added at 18 Ok Reg 2805,
				  eff 6-25-01
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 15 - Aircraft › Subchapter 2 - Aircraft Dealer Licenses › Section 710:15-2-7 - Granting of license; options available upon denial

Current through Vol. 41, No. 20, July 1, 2024
(a) The Tax Commission shall be the sole
				judge of an applicant's qualifications and may deny an application or refuse to
				issue an Aircraft Dealer License.
(b) Proceedings related to the refusal to
				issue a license pursuant to this Section shall be governed by
				710:1-5-100 and
				710:1-5-21 through
				710:1-5-49, which set out general
				rules of Practice and Procedure before the Office of the Administrative Law
				Judges.
Added at 18 Ok Reg 2805,
				  eff 6-25-01
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 15 - Aircraft › Subchapter 2 - Aircraft Dealer Licenses › Section 710:15-2-8 - Cancellation, suspension, revocation of license

Current through Vol. 41, No. 20, July 1, 2024
(a) An Aircraft Dealer License may be
				cancelled by the Commission if the dealer's sales of aircraft fall below the
				qualifying threshold.
(b) The
				Commission may revoke a license upon information that the license has been used
				by persons other than to whom it was issued.
(c) The Commission may suspend, cancel, or
				revoke an Aircraft Dealer License, at any time, for non-compliance with the
				provisions of this Subchapter, with applicable Oklahoma tax statutes, or for
				other good cause shown.
(d)
				Proceedings related to the cancellation or revocation of a license pursuant to
				this Section shall be governed by
				710:1-5-100 and
				710:1-5-21
									710:1-5-49, which set out general
				rules of Practice and Procedure before the Office of the Administrative Law
				Judges.
Added at 18 Ok Reg 2805,
				  eff 6-25-01
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 15 - Aircraft › Subchapter 2 - Aircraft Dealer Licenses › Section 710:15-2-9 - Cancellation, revocation, or forfeiture

Current through Vol. 41, No. 20, July 1, 2024
(a)
				Any entity whose aircraft dealer license is refused, expires and is not
				renewed, is voluntarily forfeited, or is cancelled or revoked by action of the
				Commission, must immediately register and remit the aircraft excise tax and
				registration fees on any aircraft owned by the entity on which the aircraft
				registration fees and the aircraft excise tax were not paid at the time of the
				aircraft's acquisition by the dealer. Failure to do so may result in the
				assessment of the registration fees, the excise tax, and the possible
				imposition of an administrative fine.
(b) The Tax Commission may impose a fine not
				to exceed Five Hundred Dollars ($500.00) for each day that a dealer is in
				violation of 3 O. S. Section 254.1(F), any of the rules set out in this
				Subchapter, or for any of the following reasons:
(1) Failure to meet or maintain the
				conditions and requirements necessary to qualify for the issuance of a
				license;
(2) Failure to maintain an
				established place of business;
(3)
				Proof of the unfitness of any applicant for a license;
(4) Making a material misstatement in any
				application for a license;
(5) A
				change in condition after a license is granted which results in the dealer no
				longer qualifying for the license;
(6) Use of false or misleading advertising in
				connection with the business as a dealer; or,
(7) Commission of any unlawful act which
				resulted in the revocation of any similar license in another state, failure or
				refusal to perform any written agreement with any retail buyer involving the
				sale of an aircraft, conviction of a crime involving moral turpitude,
				commission of a fraudulent act in selling, purchasing, or otherwise dealing in
				aircraft, or misrepresentation in the terms and conditions of a sale, purchase,
				or contract for sale or purchase of an aircraft. [3 O. S. Section
				254.1]
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 15 - Aircraft › Subchapter 3 - Registration › Part 1 - GENERAL REGISTRATION PROVISIONS › Section 710:15-3-1 - Purpose and authority for annual registration fee on aircraft

Current through Vol. 41, No. 20, July 1, 2024
The provisions of this Subchapter have been promulgated in
					 compliance with the Oklahoma Administrative Procedures Act and pursuant to the
					 authority and power granted the Oklahoma Tax Commission, Aircraft Registration
					 Fees levied by statute shall be administered and implemented in accordance with
					 the provisions set out in this Subchapter establishing procedures for payment
					 of the registration fee on an annual basis. [
See:
3 O.S.
					 §§
										251,
					 257
					 ]
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 15 - Aircraft › Subchapter 3 - Registration › Part 1 - GENERAL REGISTRATION PROVISIONS › Section 710:15-3-2 - Time fees are to be paid

Current through Vol. 41, No. 20, July 1, 2024
Oklahoma Aircraft Registration Fee is to be paid annually.
					 The fee is due on January 1 of each year, or upon basing or operating an
					 aircraft from any airport in this State for thirty (30) days or longer.
					 [
See:
3 O.S. §
										254
					 ]
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 15 - Aircraft › Subchapter 3 - Registration › Part 1 - GENERAL REGISTRATION PROVISIONS › Section 710:15-3-3 - Schedule of fees; personal property assessment in lieu of registration fee

Current through Vol. 41, No. 20, July 1, 2024
(a)
General
				  classification for fee purposes.
Registration and renewal of
				  registration of aircraft are subject to registration fees and taxes as set
				  forth by statute [See: 3 OS 256(A)]
(b)
Fee reduction for subsequent years;
				  reduction limit.
The fees in 3 O.S. §
										256(A)(1)-(5)
				  are to be
reduced at a rate of ten percent (10%) each year following
				  the date of manufacture until the fee is equal to fifty percent (50%) of the
				  original fee, which shall then be the fee for each year thereafter
. [3
				  O.S. §
										256(A)(7)
				  ]
(c)
Special flat rate fee
				  for certain aircraft.
Antique aircraft as defined by the Federal
				  Aviation Administration, sailplanes, balloons, and home-built aircraft shall be
				  subject to a flat-rate fee of Ten Dollars ($10.00)
. [3 O.S. §
										256(A)(6)
				  ]
(d)
Option to pay personal
				  property assessment in lieu of registration.
Every aircraft owner has
				  the right to appeal the assessment of the fee levied by 3 O.S. §
										256(A)
				  and the Commission will appraise the aircraft and its avionics as personal
				  property at its fair market value and apply a 12% assessment rate and levy the
				  tax at the appropriate county millage rate. [3 O.S. §
										256(A)(8)
				  ].
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 15 - Aircraft › Subchapter 3 - Registration › Part 3 - ORIGINAL APPLICATIONS › Section 710:15-3-10 - Procedures for making original application for registration of aircraft

Current through Vol. 41, No. 20, July 1, 2024
(a)
Duty to
				  register.
(1) An application for
				  registration of an aircraft operating on or from any airport within the State
				  of Oklahoma shall be supplied to each purchaser of an aircraft by the dealer of
				  the aircraft, if purchased within the state. The Oklahoma Tax Commission shall
				  supply blank application forms to Oklahoma dealers of aircraft for
				  dissemination.
(2) An application
				  for registration of an aircraft purchased outside the State of Oklahoma which
				  is operating on or from any airport within the state with the intent to remain
				  for more than thirty (30) cumulative days, shall be supplied by the Oklahoma
				  Tax Commission upon request of the owner. Application forms shall also be made
				  available upon request at all airports within the State of Oklahoma.
(3) Aircraft not registered in any other
				  state which are operating on or from any airport within the State of Oklahoma
				  for an accumulation of thirty (30) days shall be presumed to be operating with
				  the intent to remain in Oklahoma, and therefore are subject to Oklahoma
				  registration laws.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 15 - Aircraft › Subchapter 3 - Registration › Part 3 - ORIGINAL APPLICATIONS › Section 710:15-3-11 - Waiver of penalty imposed against original applicants

Current through Vol. 41, No. 20, July 1, 2024
Owners of aircraft who have purchased an aircraft for the
					 first time may request a waiver of penalty assessed for failure to timely
					 register the aircraft. The Oklahoma Tax Commission may waive the penalty
					 incurred for untimely registration of an aircraft upon a showing by the
					 applicant that:
(1) The applicant has
				  made application for registration and paid the registration fee within twenty
				  (20) days of the mailing of notice of nonregistration described in Section
				  710:15-3-40.
				  If the due date is a Saturday, Sunday or a holiday recognized by the executive
				  department of this state, then the due date shall be the next official working
				  day for the Oklahoma Tax Commission following. Any payment or remittance mailed
				  and postmarked by the United States Postal Service on or prior to the due date
				  shall be considered timely; and
(2)
				  The owner-applicant has established that he has not previously owned an
				  aircraft registered with the State of Oklahoma. [See: 3 O.S. §
										251
				  ]
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 15 - Aircraft › Subchapter 3 - Registration › Part 5 - RENEWAL AND TRANSFER › Section 710:15-3-20 - Renewal and transfer of aircraft registration

Current through Vol. 41, No. 20, July 1, 2024
(a)
Duty to renew registration
				  annually.
All aircraft operating within the State of Oklahoma are
				  required to purchase registration certificates annually from the Oklahoma Tax
				  Commission.
(b)
Mailing of
				  renewal notice.
Application forms will be mailed to the last reported
				  address of each owner of an aircraft previously registered with the Commission,
				  on or before December 1.
(c)
Penalties for non-renewal; late renewal.
Registration certificates
				  must be purchased from the Oklahoma Tax Commission during or prior to January
				  of each year. Penalty for non-purchase shall be twenty cents (.20[Cent]) per
				  day through the last day of February. On March 1st, a penalty equal to the
				  registration fee shall be assessed.
(d)
Transfer of registration.
Registration of aircraft may be transferred upon application to the Oklahoma
				  Tax Commission and payment of a Ten Dollar ($10.00) fee. [
See:
3
				  O.S. §
										255
				  ]
Amended at 21 Ok Reg
					 1123, eff 5-13-04
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 15 - Aircraft › Subchapter 3 - Registration › Part 7 - EXEMPTIONS › Section 710:15-3-30 - Dealers and manufacturers exemption

Current through Vol. 41, No. 20, July 1, 2024
Aircraft manufacturers and aircraft dealers are exempt
					 from Oklahoma Aircraft Registration requirements, provided they have obtained
					 an exemption license or dealer license from the Commission. The fee for the
					 exemption license for manufacturers or for dealers is $250.00.
(1)
Manufacturers.
Aircraft
				  manufactured within the state (under an FAA approved type certificate) which
				  are owned and in the physical possession of the manufacturer are exempt.
(2)
Dealers.
Exemption from aircraft registration requirements for aircraft dealers is
				  strictly limited to aircraft held for sale or resale. These aircraft are
				  considered the dealers' stock or inventory and lose the exemption status if
				  operated or used for purposes other than demonstration or testing. Aircraft
				  registered to persons licensed by the State as dealers, but operated for
				  personal or business use (other than demonstration or testing flights) must be
				  registered under the Oklahoma Aircraft Registration laws and are subject to the
				  levy of aircraft excise tax.
(3)
Dealer reports.
Each aircraft dealer must keep a record of the
				  purchases and sales of each aircraft. The records must show the name and
				  address of the seller or buyer, as the case might be, and contain a description
				  of the aircraft. Dealers must submit the dealer report described above to the
				  Oklahoma Tax Commission, on or before the 20th day of the month following the
				  particular purchase or sale. [
See:
3 O.S. §254; 68 O.S.
				  § 6003]
Amended at 18 Ok Reg
					 2805, eff 6-25-01
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 15 - Aircraft › Subchapter 3 - Registration › Part 7 - EXEMPTIONS › Section 710:15-3-31 - Other exemptions

Current through Vol. 41, No. 20, July 1, 2024
The following aircraft are exempt from Oklahoma Aircraft
					 Registration requirements:
(1)
				  Aircraft owned by charitable organizations and used solely for the furtherance
				  of charitable purposes;
(2)
				  Aircraft belonging to nonresidents of this state and registered in another
				  state;
(3) Aircraft of the federal
				  government, any agency thereof, any territory or possession thereof, any state
				  government or agency or political subdivision thereof, any aircraft of the
				  Civil Air Patrol used solely in transaction of official business by a unit of
				  the Civil Air Patrol;
(4) Aircraft
				  licensed by a foreign country with which the United States has a reciprocal
				  agreement covering the operation of such licensed aircraft; and
(5) Aircraft not currently licensed or not
				  holding a current airworthiness certificate by the Federal Aviation
				  Administration. [See: 3 O.S. §
										253 ]
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 15 - Aircraft › Subchapter 3 - Registration › Part 9 - ENFORCEMENT › Section 710:15-3-40 - Enforcement of registration due on aircraft operating within the State of Oklahoma

Current through Vol. 41, No. 20, July 1, 2024
(a)
Notice.
The Oklahoma Tax Commission shall obtain Federal Aviation
				  Administration data indicating each aircraft operating in the State of
				  Oklahoma. After determination that an aircraft is not registered with the
				  Oklahoma Tax Commission, the Aircraft Section shall send the FAA registered
				  owner a notice of registration due and statutory penalties
				  applicable.
(b)
Lien.
If the owner fails to register the airplane within thirty (30) days from the
				  date of notice, the Oklahoma Tax Commission shall file evidence of its lien as
				  provided for by Oklahoma Law, as well as with the Federal Aviation
				  Administration. [See: 68 O.S. §
										234;
				  3 O.S. §
										257
				  ]
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 20 - Alcohol and Mixed Beverages › Subchapter 1 - General Provisions › Section 710:20-1-1 - Purpose

Current through Vol. 41, No. 20, July 1, 2024
The provisions of this Chapter have been promulgated for the
				  purpose of compliance with the Oklahoma Administrative Procedures Act, 75 O.S.
				  §§
									250.1
				  et seq., and to facilitate the administration, enforcement, and collection of
				  taxes and other levies enacted by the Oklahoma Legislature with respect to
				  alcohol and mixed beverages.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 20 - Alcohol and Mixed Beverages › Subchapter 1 - General Provisions › Section 710:20-1-2 - Definitions

Current through Vol. 41, No. 20, July 1, 2024
The following words and terms, when used in this Chapter,
				  shall have the following meaning, unless the context clearly indicates
				  otherwise:
"Commission"
and
"Tax Commission"
mean the Oklahoma Tax Commission.
"Distributor"
means and includes a manufacturer,
				  distiller, winemaker, rectifier, bottler, importer, broker and nonresident
				  seller of distilled spirits, cordials, specialties and all other alcoholic
				  beverages who makes sales of such alcoholic beverages in this State or who
				  causes such products to be shipped into this State F.O.B. manufacturer's
				  warehouse or point from which such license holder will make shipment, whether
				  or not such sales are consummated within or without this State.
"Licensed distributor"
and
"Licensed
				  wholesaler"
mean any distributor or wholesaler who holds a valid license
				  issued by the Alcoholic Beverage Laws Enforcement (ABLE) Commission and a valid
				  permit issued by the Oklahoma Tax Commission.
"Month"
means calendar month, the period from
				  the first day of the month to the last day, according to the established order
				  of the division of time into years, months, weeks and days commonly recognized
				  in the United States.
"Person"
means and includes any individual,
				  person, partnership, firm, association, corporation or other legal entity.
"Storage of alcoholic beverages in transit"
means alcoholic beverages caused to be shipped into this state and stored in an
				  alcoholic beverage warehouse, licensed and bonded by the Alcoholic Beverage
				  Laws Enforcement (ABLE) Commission, as alcoholic beverages in transit.
"Tax remitter"
means the licensed wholesaler or
				  any other person required to collect, report and remit the tax levied on
				  alcoholic beverages.
"Taxpayer"
means the licensed wholesaler, retail
				  dealer, retail dealer/manufacturer, or any other person liable to pay the
				  excise tax levied on alcoholic beverages or the mixed beverage gross receipts
				  tax levied on sale of alcoholic beverages by the individual drink.
				  [
See:
37A O.S. §§ 1-103, 5-101 and 5-105]
Amended at 10 Ok Reg
				  3831, eff 7-12-93; Amended at 15 Ok Reg 2800, eff
				  6-25-98
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 20 - Alcohol and Mixed Beverages › Subchapter 1 - General Provisions › Section 710:20-1-3 - Purchase requirements for mixed beverage permit holders

Current through Vol. 41, No. 20, July 1, 2024
(a) No mixed beverage or beer and wine
				licensee shall purchase or receive any alcoholic beverage other than from:
(1) A person holding a wholesaler license
				issued pursuant to the Oklahoma Alcoholic Beverage Control Act; or,
(2) A licensed Oklahoma winemaker, if the
				licensee's premises are also a restaurant. In this instance, the licensee may
				purchase wine produced at Oklahoma wineries directly from the winemaker.
				[
See:
37A O.S. § 2-138]
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 20 - Alcohol and Mixed Beverages › Subchapter 2 - Low-Point Beer [Revoked] › Part 1 - GENERAL PROVISIONS [REVOKED] › Section 710:20-2-1 - Purpose [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Added at 10 Ok Reg
					 3831, eff 7-12-93; Amended at 15 Ok Reg 2800, eff
					 6-25-98
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 20 - Alcohol and Mixed Beverages › Subchapter 2 - Low-Point Beer [Revoked] › Part 1 - GENERAL PROVISIONS [REVOKED] › Section 710:20-2-2 - Definitions [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Reserved at 10 Ok Reg
					 3831, eff 7-12-93; Added at 15 Ok Reg 2800, eff
					 6-25-98
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 20 - Alcohol and Mixed Beverages › Subchapter 2 - Low-Point Beer [Revoked] › Part 1 - GENERAL PROVISIONS [REVOKED] › Section 710:20-2-3 - Procedures for payment of excise tax levied on low-point beer [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Added at 10 Ok Reg
					 3831, eff 7-12-93; Amended at 15 Ok Reg 2800, eff
					 6-25-98
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 20 - Alcohol and Mixed Beverages › Subchapter 2 - Low-Point Beer [Revoked] › Part 1 - GENERAL PROVISIONS [REVOKED] › Section 710:20-2-4 - Payment of taxes; persons liable [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Added at 10 Ok Reg
					 3831, eff 7-12-93; Amended at 15 Ok Reg 2800, eff 6-25-98; Amended at 21 Ok Reg
					 1125, eff 5-13-04
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 20 - Alcohol and Mixed Beverages › Subchapter 2 - Low-Point Beer [Revoked] › Part 1 - GENERAL PROVISIONS [REVOKED] › Section 710:20-2-5 - Reporting requirements [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Added at 15 Ok Reg 2800, eff 6-25-98 ; Amended at 29 Ok
						Reg 519, eff 5-11-12 ; Amended at 30 Ok Reg 1472, eff
						7-1-13
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 20 - Alcohol and Mixed Beverages › Subchapter 2 - Low-Point Beer [Revoked] › Part 1 - GENERAL PROVISIONS [REVOKED] › Section 710:20-2-6 - Annual state permits and license taxes [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Added at 15 Ok Reg
					 2800, eff 6-25-98; Amended at 17 Ok Reg 2664, eff 6-25-00; Amended at 21 Ok Reg
					 1125, eff 5-13-04; Amended at 22 Ok Reg 1526, eff 6-11-05; Amended at 29 Ok Reg
					 519, eff 5-11-12
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 20 - Alcohol and Mixed Beverages › Subchapter 2 - Low-Point Beer [Revoked] › Part 1 - GENERAL PROVISIONS [REVOKED] › Section 710:20-2-7 - Repackaging generally prohibited; exceptions [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Reserved at 15 Ok Reg
					 2800, eff 6-25-98; Added at 18 Ok Reg 2808, eff
					 6-25-01
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 20 - Alcohol and Mixed Beverages › Subchapter 2 - Low-Point Beer [Revoked] › Part 1 - GENERAL PROVISIONS [REVOKED] › Section 710:20-2-8 - Penalties for operation without a permit [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Added at 15 Ok Reg
					 2800, eff 6-25-98
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 20 - Alcohol and Mixed Beverages › Subchapter 2 - Low-Point Beer [Revoked] › Part 1 - GENERAL PROVISIONS [REVOKED] › Section 710:20-2-9 - Administrative fines [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Reserved at 15 Ok Reg
					 2800, eff 6-25-98; Added at 18 Ok Reg 2808, eff
					 6-25-01
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 20 - Alcohol and Mixed Beverages › Subchapter 2 - Low-Point Beer [Revoked] › Part 1 - GENERAL PROVISIONS [REVOKED] › Section 710:20-2-10 - Bonds [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Added at 15 Ok Reg
					 2800, eff 6-25-98
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 20 - Alcohol and Mixed Beverages › Subchapter 2 - Low-Point Beer [Revoked] › Part 1 - GENERAL PROVISIONS [REVOKED] › Section 710:20-2-11 - Records of licensees [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Added at 15 Ok Reg
					 2800, eff 6-25-98
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 20 - Alcohol and Mixed Beverages › Subchapter 2 - Low-Point Beer [Revoked] › Part 1 - GENERAL PROVISIONS [REVOKED] › Section 710:20-2-12 - Withdrawal of stale stock of low-point beer from retailer's inventory [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Reserved at 15 Ok Reg
					 2800, eff 6-25-98; Added at 18 Ok Reg 2808, eff 6-25-01; Amended at 19 Ok Reg
					 1507, eff 5-25-02
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 20 - Alcohol and Mixed Beverages › Subchapter 2 - Low-Point Beer [Revoked] › Part 1 - GENERAL PROVISIONS [REVOKED] › Section 710:20-2-13 - Refusal to issue or revocation of license [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Added at 15 Ok Reg
					 2800, eff 6-25-98
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 20 - Alcohol and Mixed Beverages › Subchapter 2 - Low-Point Beer [Revoked] › Part 1 - GENERAL PROVISIONS [REVOKED] › Section 710:20-2-14 - Payments by electronic funds transfer [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Reserved at 15 Ok Reg
					 2800, eff 6-25-98; Added at 18 Ok Reg 2808, eff
					 6-25-01
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 20 - Alcohol and Mixed Beverages › Subchapter 2 - Low-Point Beer [Revoked] › Part 1 - GENERAL PROVISIONS [REVOKED] › Section 710:20-2-15 - Invoices [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Added at 15 Ok Reg
					 2800, eff 6-25-98
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 20 - Alcohol and Mixed Beverages › Subchapter 2 - Low-Point Beer [Revoked] › Part 1 - GENERAL PROVISIONS [REVOKED] › Section 710:20-2-16 - RESERVED

Current through Vol. 41, No. 20, July 1, 2024
Reserved at 21 Ok Reg
					 1125, eff 5-13-04
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 20 - Alcohol and Mixed Beverages › Subchapter 2 - Low-Point Beer [Revoked] › Part 1 - GENERAL PROVISIONS [REVOKED] › Section 710:20-2-17 - RESERVED

Current through Vol. 41, No. 20, July 1, 2024
Reserved at 21 Ok Reg
					 1125, eff 5-13-04
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 20 - Alcohol and Mixed Beverages › Subchapter 2 - Low-Point Beer [Revoked] › Part 1 - GENERAL PROVISIONS [REVOKED] › Section 710:20-2-18 - RESERVED

Current through Vol. 41, No. 20, July 1, 2024
Reserved at 21 Ok Reg
					 1125, eff 5-13-04
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 20 - Alcohol and Mixed Beverages › Subchapter 2 - Low-Point Beer [Revoked] › Part 1 - GENERAL PROVISIONS [REVOKED] › Section 710:20-2-19 - RESERVED

Current through Vol. 41, No. 20, July 1, 2024
Reserved at 21 Ok Reg
					 1125, eff 5-13-04
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 20 - Alcohol and Mixed Beverages › Subchapter 2 - Low-Point Beer [Revoked] › Part 1 - GENERAL PROVISIONS [REVOKED] › Section 710:20-2-20 - Keg identification seal requirements and recordkeeping for licensed retailers [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Added at 21 Ok Reg
					 1125, eff 5-13-04; Amended at 25 Ok Reg 2033, eff 7-1-08; Amended at 26 Ok Reg
					 2327, eff 6-25-09
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 20 - Alcohol and Mixed Beverages › Subchapter 2 - Low-Point Beer [Revoked] › Part 3 - LOW-POINT BEER DISTRIBUTION [REVOKED] › Section 710:20-2-50 - Purpose [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Added at 11 Ok Reg
					 4681, eff 8-15-94 (emergency); Added at 12 Ok Reg 2617, eff 6-26-95; Amended at
					 15 Ok Reg 2800, eff 6-25-98
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 20 - Alcohol and Mixed Beverages › Subchapter 2 - Low-Point Beer [Revoked] › Part 3 - LOW-POINT BEER DISTRIBUTION [REVOKED] › Section 710:20-2-51 - Definitions [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Added at 11 Ok Reg
					 4681, eff 8-15-94 (emergency); Added at 12 Ok Reg 2617, eff 6-26-95; Amended at
					 15 Ok Reg 2800, eff 6-25-98; Amended at 19 Ok Reg 1507, eff
					 5-25-02
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 20 - Alcohol and Mixed Beverages › Subchapter 2 - Low-Point Beer [Revoked] › Part 3 - LOW-POINT BEER DISTRIBUTION [REVOKED] › Section 710:20-2-52 - Procedures for filing agreements [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Added at 11 Ok Reg
					 4681, eff 8-15-94 (emergency); Added at 12 Ok Reg 2617, eff 6-26-95; Amended at
					 15 Ok Reg 2800, eff 6-25-98; Amended at 25 Ok Reg 2033, eff
					 7-1-08
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 20 - Alcohol and Mixed Beverages › Subchapter 2 - Low-Point Beer [Revoked] › Part 3 - LOW-POINT BEER DISTRIBUTION [REVOKED] › Section 710:20-2-53 - Registration of designated brands [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Added at 11 Ok Reg
					 4681, eff 8-15-94 (emergency); Added at 12 Ok Reg 2617, eff 6-26-95; Amended at
					 15 Ok Reg 2800, eff 6-25-98; Amended at 25 Ok Reg 2033, eff
					 7-1-08
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 20 - Alcohol and Mixed Beverages › Subchapter 2 - Low-Point Beer [Revoked] › Part 3 - LOW-POINT BEER DISTRIBUTION [REVOKED] › Section 710:20-2-54 - Transport vehicles and transportation [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Added at 11 Ok Reg
					 4681, eff 8-15-94 (emergency); Added at 12 Ok Reg 2617, eff 6-26-95; Amended at
					 15 Ok Reg 2800, eff 6-25-98
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 20 - Alcohol and Mixed Beverages › Subchapter 2 - Low-Point Beer [Revoked] › Part 3 - LOW-POINT BEER DISTRIBUTION [REVOKED] › Section 710:20-2-55 - Delivery outside sales territory [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Added at 11 Ok Reg
					 4681, eff 8-15-94 (emergency); Added at 12 Ok Reg 2617, eff 6-26-95; Amended at
					 15 Ok Reg 2800, eff 6-25-98; Amended at 25 Ok Reg 2033, eff
					 7-1-08
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 20 - Alcohol and Mixed Beverages › Subchapter 2 - Low-Point Beer [Revoked] › Part 3 - LOW-POINT BEER DISTRIBUTION [REVOKED] › Section 710:20-2-56 - Termination of agreement [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Added at 11 Ok Reg
					 4681, eff 8-15-94 (emergency); Added at 12 Ok Reg 2617, eff 6-26-95; Amended at
					 15 Ok Reg 2800, eff 6-25-98; Amended at 25 Ok Reg 2033, eff
					 7-1-08
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 20 - Alcohol and Mixed Beverages › Subchapter 2 - Low-Point Beer [Revoked] › Part 3 - LOW-POINT BEER DISTRIBUTION [REVOKED] › Section 710:20-2-57 - RESERVED

Current through Vol. 41, No. 20, July 1, 2024
Revoked at 12 Ok Reg
					 2617, eff 6-26-95
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 20 - Alcohol and Mixed Beverages › Subchapter 2 - Low-Point Beer [Revoked] › Part 3 - LOW-POINT BEER DISTRIBUTION [REVOKED] › Section 710:20-2-58 - RESERVED

Current through Vol. 41, No. 20, July 1, 2024
Reserved at 12 Ok Reg
					 2617, eff 6-26-95
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 20 - Alcohol and Mixed Beverages › Subchapter 2 - Low-Point Beer [Revoked] › Part 3 - LOW-POINT BEER DISTRIBUTION [REVOKED] › Section 710:20-2-59 - RESERVED

Current through Vol. 41, No. 20, July 1, 2024
Reserved at 12 Ok Reg
					 2617, eff 6-26-95