1 STATE OF OKLAHOMA
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2 2nd Session of the 59th Legislature (2024)
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3 HOUSE BILL 3352 By: Marti
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6 AS INTRODUCED
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7 An Act relating to alcoholic beverages; providing
7 certain exemption from bond requirement to the
8 Oklahoma Tax Commission; providing exemption
8 guidelines; providing for violations of exemption;
9 providing for codification; and providing an
9 effective date.
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13 BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
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14 SECTION 1. NEW LAW A new section of law to be codified
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15 in the Oklahoma Statutes as Section 5-138 of Title 37A, unless there
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16 is created a duplication in numbering, reads as follows:
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17 Any holder of license or permit issued by the Oklahoma Alcoholic
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18 Beverage Laws Enforcement Commission pursuant to Title 37A of the
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19 Oklahoma statutes, which requires the license or permit holder to
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20 furnish to the Oklahoma Tax Commission a bond, shall be exempt from
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21 such bond requirement if the license or permit holder has held such
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22 license or permit and required bond for ten (10) consecutive years
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23 while remaining compliant in all required tax payments to the
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24 Oklahoma Tax Commission for those ten (10) years. This bond
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 1 exemption shall apply to all license and permit holders who are
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2 compliant or become compliant with this section before or after the
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3 effective date of this act.
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4 The bond requirement exemption shall terminate if the license or
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5 permit holder becomes delinquent or incompliant with tax payments to
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6 the Oklahoma Tax Commission and the license or permit holder shall
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7 be required to furnish the Oklahoma Tax Commission with such bond as
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8 originally required by the license or permit.
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9 SECTION 2. This act shall become effective November 1, 2024.
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11 59-2-9420 JL 01/08/24
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