The Business Tax Services Division of the Oklahoma Tax Commission is authorized to issue nontransferable permits, upon the permit form or forms approved by the Commission, to distributors and wholesalers who are licensed by the Oklahoma Alcohol Beverage Laws Enforcement (ABLE) Commission to ship or cause to be shipped into this state or to sell, distribute, use or possess alcoholic beverages in the State of Oklahoma, upon receipt of the following:
Okla. Admin. Code § 710:20-3-7