Oklahoma Administrative Code
Title 45 - Alcoholic Beverage Laws Enforcement Commission
Chapter 35 - Events, Airline/Railroad, Hotel/Motel
Subchapter 7 - Airlines And Railroads
Section 45:35-7-3 - Tax presumption
Universal Citation: OK Admin Code 45:35-7-3
Current through Vol. 41, No. 13, March 15, 2024
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.
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