An Act
ENROLLED HOUSE
BILL NO. 3352 By: Marti of the House
and
Gollihare of the Senate
An Act relating to alcoholic beverages; providing
certain exemption from bond requirem ent to the
Oklahoma Tax Commission; providing exemption
guidelines; providing for violations of exemption;
providing for codification; and providing an
effective date.
SUBJECT: Alcoholic beverages
BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
SECTION 1. NEW LAW A new section o f law to be codified
in the Oklahoma Statutes as Section 5-138 of Title 37A, unless there
is created a duplica tion in numbering, reads as follows:
Any holder of a license or permit issued by the Oklahoma
Alcoholic Beverage Laws Enforcement Commission pursuant to Title 37A
of the Oklahoma Statutes which requires the license or permit holder
to furnish to the Oklahom a Tax Commission a bond, shall be exempt
from such bond requirement if the license or permit holder has held
such license or permit and required bond for ten (10) consecutive
years while remaining compliant in all required tax payments to the
Oklahoma Tax Commission for those ten (10) years. This bond
exemption shall apply to all license and permit holders who are
compliant or become compliant with this section before or after the
effective date of this act.
The bond requirement exemption shall terminate i f the license or
permit holder becomes delinquent or incompliant with tax payments to
the Oklahoma Tax Commission and the license or permit hol der shall ENR. H. B. NO. 3352 Page 2
be required to furnish the Oklahoma Tax Commission with such bond as
originally required by the license or permit.
SECTION 2. This act shall become effective November 1, 2024.
ENR. H. B. NO. 3352 Page 3
Passed the House of Representatives the 6th day of March, 2024.
Presiding Officer of the House
of Representatives
Passed the Senate the 23rd day of April, 2024.
Presiding Officer of the Senate
OFFICE OF THE GOVERNOR
Received by the Office of the Governor this ____________________
day of ___________________, 20_______, at _______ o'clock _______ M.
By: _________________________________
Approved by the Governor of the State of Oklahoma this _____ ____
day of ___________________, 20_______, at _______ o'clock _______ M.
_________________________________
Governor of the State of Oklahoma
OFFICE OF THE SECRETARY OF STATE
Received by the Office of the Secretary of State this __________
day of ___________________, 20_______, at _______ o'clock _______ M.
By: _________________________________