Statutes, codes, and regulations
Oklahoma Administrative Code
Title 45 - Alcoholic Beverage Laws Enforcement CommissionChapter 35 - Events, Airline/Railroad, Hotel/Motel
Subchapter 7 - Airlines And Railroads
Section 45:35-7-3 - Tax presumption

Okla. Admin. Code § 45:35-7-3

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Current through Vol. 42, No. 8, January 2, 2025
Section 45:35-7-3 - Tax presumption

All alcoholic beverages purchased by the holder of an airline/railroad beverage license shall be deemed to be purchased for consumption outside of this State, and further exempt from the excise tax provided for in Section 5-101 of Title 37A of the Oklahoma Statutes.

Okla. Admin. Code § 45:35-7-3

Adopted by Oklahoma Register, Volume 35, Issue 24, September 4, 2018, eff. 10/1/2018