---
type: "Bill"
title: "Alcoholic beverages; modifying provisions relating to incident excise tax. Effective date. Emergency."
description: "Alcoholic beverages; modifying provisions relating to incident excise tax. Effective date. Emergency."
jurisdiction: "us/states/ok"
legislature: "Oklahoma Legislature"
session: "2021"
identifier: "SB 262"
citation: "Oklahoma SB 262 (2021)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Echols", "Thompson"]
version_count: 5
action_count: 20
vote_count: 0
first_action: "2021-02-01"
last_action: "2021-04-22"
source: "openstates"
source_identifier: "ocd-bill/11728bda-3904-4a63-8fc4-54be76680d7a"
source_url: "http://www.oklegislature.gov/BillInfo.aspx?Bill=SB262&session=2100"
source_hash: "86b9b246884724731cad422e187fe676fe0f05d219101582dd168488d216d2d9"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-ok"]
---

# Oklahoma SB 262 (2021) — Alcoholic beverages; modifying provisions relating to incident excise tax. Effective date. Emergency.

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Introduced** (filed) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2021-22 INT/SB/SB262 INT.PDF)
2. **Engrossed** (committee substitute) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2021-22 ENGR/SB/SB262 ENGR.PDF)
3. **Enrolled (final version)** (committee substitute) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2021-22 ENR/SB/SB262 ENR.PDF)
4. **Floor (House)** (committee substitute) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2021-22 FLR/HFLR/SB262 HFLR.PDF)
5. **Floor (Senate)** (committee substitute) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2021-22 FLR/SFLR/SB262 SFLR.PDF)

## Sponsors

- Echols — primary (person)
- Thompson — primary (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2021-02-01** First Reading `introduction, reading-1`
- **2021-02-01** Authored by Senator Thompson
- **2021-02-02** Second Reading referred to Appropriations `reading-2, referral-committee`
- **2021-03-03** Reported Do Pass Appropriations committee; CR filed `committee-passage`
- **2021-03-03** Coauthored by Representative Echols (principal House author)
- **2021-03-09** General Order, Considered
- **2021-03-09** Measure and Emergency passed: Ayes: 45 Nays: 1 `passage`
- **2021-03-09** Referred for engrossment
- **2021-03-10** Engrossed to House `passage`
- **2021-03-10** First Reading `introduction, reading-1`
- **2021-03-22** Second Reading referred to Alcohol, Tobacco and Controlled Substances `reading-2, referral-committee`
- **2021-04-08** CR; Do Pass Alcohol, Tobacco and Controlled Substances Committee `committee-passage`
- **2021-04-15** General Order
- **2021-04-15** Third Reading, Measure and Emergency passed: Ayes: 87 Nays: 1 `passage, reading-3`
- **2021-04-15** Signed, returned to Senate
- **2021-04-15** Referred for enrollment
- **2021-04-19** Enrolled, to House
- **2021-04-19** Signed, returned to Senate
- **2021-04-19** Sent to Governor `executive-receipt`
- **2021-04-22** Approved by Governor 04/22/2021 `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/11728bda-3904-4a63-8fc4-54be76680d7a`. Confidence: reported (aggregated from official Oklahoma legislature records).