Oklahoma Code § 37A-1-112

Title 37A. Alcoholic Beverages: Good standing with Oklahoma Tax Commission required
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The ABLE Commission shall not issue a license to any person not
in good standing with the Oklahoma Tax Commission with respect to
the payment of all taxes due to this state or any political
subdivision thereof.  The ABLE Commission shall not issue a license
to any business entity if the entity or any officer or director
thereof is not in good standing with the Tax Commission with respect
to the payment of all taxes due to this state or any political
subdivision thereof.  Any license issued before or after the
effective date of this act which is deemed to have been issued in
violation of the provisions of this section shall be immediately
revoked, and the holder thereof shall not be eligible to receive any
license issued by the ABLE Commission until such time as the Tax
Commission determines that the holder is in good standing with the
Tax Commission with respect to the payment of all taxes due to this
state or any political subdivision thereof, including payment of any
interest or penalties due.
Added by Laws 2016, c. 366, § 12, 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.

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