Okla. Stat. tit. 3A, § 3A-422

A. All taxes levied pursuant to the provisions of Section 421

of this title shall be collected and remitted by the distributor to

the Oklahoma Tax Commission.

B. The distributor shall submit a copy of each invoice from the

manufacturer from which the distributor obtained the charity game

equipment stating the amount and price of each item obtained.

C. The distributor shall submit a copy of each invoice

submitted for payment to a purchaser of charity game equipment. The

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provisions of this subsection shall apply to invoices to all

purchasers whether or not items sold to the purchaser are subject to

or are exempt from the taxes levied pursuant to Section 421 of this

title. The distributor shall indicate on the invoice if the sale is

exempt from taxation.

D. The taxes shall be due and paid monthly, and shall be deemed

delinquent if not paid on or before the last day of the month

following the month during which the items were sold to an

organization.

E. The distributor shall not require a payment of the taxes

levied pursuant to Section 421 of this title from any organization

sooner than the fifteenth day of the month following the month

during which items were sold to the organization. The distributor

may require payment of the tax at the time of purchase from an

organization if the organization does not make timely payments to

the distributor as required by this section.

F. In computing the amount of charity games tax due, the

distributor shall be entitled to a credit against the tax payable in

the amount of tax paid by the distributor that has become

uncollectible from an organization. The credit shall be claimed on

the first or second return following the date on which the

distributor was entitled to collect the tax as provided in this

section if the payment remains unpaid as of the filing date of that

return or the credit shall be disallowed.

G. An organization that fails to pay the tax to a distributor

which has claimed a credit for the uncollectible taxes shall be

liable for the remittance of the tax, interest and penalty due

thereon and the Tax Commission may pursue collection thereof from

the organization. Such a distributor shall be prohibited from

making further sales to such an organization until the organization

has paid all taxes due. Notwithstanding the provisions of Section

205 of Title 68 of the Oklahoma Statutes, the Tax Commission shall

notify the ABLE Commission of any organization which fails to remit

the charity games tax to its distributor.

H. The Tax Commission shall adopt rules establishing the

evidence a distributor must provide to receive the credit. The

claim for credit shall identify the defaulting organization and any

tax liability that remains unpaid.

I. Charity game equipment taxed pursuant to the provisions of

the Oklahoma Charity Games Act, Section 401 et seq. of this title,

shall be exempt from taxation pursuant to any other law of this

state levying a sales tax, consumers tax, or use tax.

J. A licensed distributor shall be allowed a discount of one

percent (1%) of the taxes due pursuant to the provisions of the

Oklahoma Charity Games Act as remuneration for establishing and

maintaining the records required by the ABLE Commission and the

Oklahoma Tax Commission and for collecting such tax for the benefit

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of the state, if such tax is timely reported and remitted; provided,

the discount provided by this section shall be limited to Three

Thousand Three Hundred Dollars ($3,300.00) per reporting period for

each licensed distributor and any amount in excess of Three Thousand

Three Hundred Dollars ($3,300.00) per reporting period for each

licensed distributor shall be retained by the state as an

administrative expense and deposited to the General Revenue Fund.
ided,

the discount provided by this section shall be limited to Three

Thousand Three Hundred Dollars ($3,300.00) per reporting period for

each licensed distributor and any amount in excess of Three Thousand

Three Hundred Dollars ($3,300.00) per reporting period for each

licensed distributor shall be retained by the state as an

administrative expense and deposited to the General Revenue Fund.

If the tax becomes delinquent, the licensed distributor forfeits any

claim to the remuneration.

K. The Oklahoma Tax Commission shall, by rule, establish a

procedure by which a licensed distributor shall be allowed a credit

against subsequent tax liability for damaged bingo faces, U-PIK-EM

bingo game sets, breakopen ticket games or charity game equipment

upon which the tax required by the Oklahoma Charity Games Act has

been paid and by which the distributor shall reimburse the

organization which purchased such damaged bingo faces, U-PIK-EM

bingo game sets, breakopen ticket games or charity game equipment

for the tax paid by such organization.

L. The Oklahoma Tax Commission shall devise only such tax

reporting forms as necessary for tax collection pursuant to the

Oklahoma Charity Games Act and shall promulgate and enforce only

such rules as are necessary to provide for the collection, remitting

and verification of payment of taxes by distributors as required by

this section.

M. The Oklahoma Tax Commission shall have the authority to

enter the licensed premises of any licensee to verify compliance

with the taxation provisions of the Oklahoma Charity Games Act.