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.
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