§ 37-561. Record of imports, purchases, receipts, etc.

Every manufacturer, wholesaler, Class B wholesaler, nonresident seller, retailer, mixed beverage, caterer, 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 and shall include the date, the number of the invoice, manifest, bill of lading, or similar type document, and 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 details as the Oklahoma Tax Commission may require.

Amended by Laws 1985, c. 6, § 57, emerg. eff. March 14, 1985.