§37A-5-102. Intent of excise tax.
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/ok/title-37a-alcoholic-beverages/37a-5-102·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
The excise tax levied by the Alcoholic Beverages Governance Act is hereby declared and intended to be a direct tax upon the ultimate retail consumer of alcoholic beverages in this state, and when such tax is paid by, or collected from, any other person, as herein provided for, such payment shall be considered as an advance payment for convenience and facility only, and such tax shall thereafter be added to the price of such alcoholic beverages and recovered from the ultimate retail consumer thereof.
Added by Laws 2016, c. 366, § 105, 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.