RUTLEDGE v. OKLAHOMA ALCOHOLIC BEVERAGE CON. BD.

No. 45272.

517 P.2d 800 (1973)

Jerry Frank RUTLEDGE, an individual d/b/a Capitol Beverage Company, Appellee, v. OKLAHOMA ALCOHOLIC BEVERAGE CONTROL BOARD, composed of Tom H. Morford, et al., Appellants.

Supreme Court of Oklahoma.

December 11, 1973.


Attorney(s) appearing for the Case

Hal D. Leaming, Smith, Leaming & Swan, Oklahoma City, for appellee.

Larry Derryberry, Atty. Gen., by Jeff L. Hartmann, Asst. Atty. Gen., Oklahoma City, for appellants.


DOOLIN, Justice.

This appeal raises the question of the regulatory power of the Oklahoma Tax Commission (O.T.C.) and the Oklahoma Alcoholic Beverage Control Board (ABC Board) in the field of affixing excise tax stamps; more specifically, does 37 O.S. 1971 § 540 grant exclusive regulation to the O.T.C. of the rules prescribing the manner and time excise tax stamps are to be affixed to original packages, containers, bottles, etc. of alcoholic beverages? We note...

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