Oklahoma Code § 37A-5-120

Title 37A. Alcoholic Beverages: Licensees required to keep books and records
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All licensees under the Oklahoma Alcoholic Beverage Control Act
shall keep books and records with regard to alcoholic beverages
which shall contain such information and itemization thereof as the
ABLE Commission may prescribe by rule.  All books, records,
inventories, invoices and other accounting documents required by the
Oklahoma Alcoholic Beverage Control Act shall be kept for three (3)
years and shall at all times be available for inspection by duly
authorized representatives of the ABLE Commission or the Oklahoma
Tax Commission.
Added by Laws 2016, c. 366, § 123, 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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