§37-581.

§37-581.
   
   A. The Oklahoma Tax Commission shall issue serially numbered
   identification stamps to licensed wholesalers and Class B wholesalers
   in a manner prescribed by the Tax Commission. There shall be a fee of
   One Dollar ($1.00) collected for each stamp affixed pursuant to the
   provisions of this section and said fee shall be collected by the
   wholesaler from the holder of a mixed beverage, caterer or special
   event license who is purchasing such alcoholic beverages.
   
   B. Each wholesaler or Class B wholesaler shall affix a serially
   numbered identification stamp, in a manner prescribed by the Tax
   Commission, upon each container of alcoholic beverage, other than
   mixed beverage coolers and beer, and upon each case of not to exceed
   twenty-four (24) containers of mixed beverage coolers and beer prior
   to the sale thereof to a holder of a mixed beverage, caterer or
   special event license issued by the Alcoholic Beverage Laws
   Enforcement Commission.
   
   C. The wholesaler shall remit said fees collected monthly to the
   Oklahoma Tax Commission together with the monthly report required by
   Section 579 of this title. Said fees shall be apportioned according to
   the provisions of Section 585 of this title.
   
   D. Applicants for a mixed beverage tax permit, who have an inventory
   of alcoholic beverages, may submit to the Tax Commission before August
   1, 1985, a full and complete inventory, in the form of a sworn
   affidavit, of the total amount of containers of alcoholic beverages or
   cases of beer and total number of bulk liters of alcoholic beverages
   per each tax category. Before August 1, 1985, and upon receipt of said
   sworn affidavit of inventory, an applicant may purchase serially
   numbered identification stamps from the Tax Commission. Such stamps
   shall be affixed in the manner prescribed by Tax Commission regulation
   to each container of alcoholic beverage or case of beer listed in the
   sworn affidavit of inventory.