§3A-422.

§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.
   
   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 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. 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.