Oklahoma Administrative Code
Title 45 - Alcoholic Beverage Laws Enforcement Commission
Chapter 20 - Retail Spirit Stores, Mixed Beverage, Caterers, Special Events and Bottle Clubs
Subchapter 3 - Retail Spirit Stores
Section 45:20-3-7 - Records of expenditures
Current through Vol. 41, No. 13, March 15, 2024
(a) All Retail licensees shall keep a full, separate, complete and accurate record of all expenditures with regard to alcoholic beverages. No such expenditures shall be commingled with the expenditures of any other business or businesses operated by the Retail licensee. The records shall show clearly and accurately for each expenditure the following information:
(b) All expenditures shall be supported by vouchers, invoices, cash receipts, sales receipts, bills, expense reports, checkbooks, bank statements, ledgers, journals or other documentary evidence properly cross referenced and filed in an orderly and consistent manner. These records shall be kept for three (3) years and shall at all times be available for inspection by representatives of the Alcoholic Beverage Laws Enforcement Commission and Oklahoma Tax Commission in accordance with Section 5-120 of Title 37A of the Oklahoma Statutes.