Section 23-114-602 - Payment and reporting of tax

(a) The excise tax levied under this subchapter is due and payable by distributors that sold bingo faces to licensed authorized organizations in this state. The tax shall be reported and paid to the Department of Finance and Administration monthly on or before the fifteenth day of the month following the month of sale.(b) The report shall be filed under oath on forms prescribed by the Secretary of the Department of Finance and Administration.(c) The secretary shall adopt any rules necessary for the proper reporting and payment of the tax.Amended by Act 2019, No. 910,§ 3529, eff. 7/1/2019.Acts 2007, No. 388, § 1; 2009, No. 499, § 10.