Oklahoma Administrative Code
Title 710 - Oklahoma Tax Commission
Chapter 23 - Charity Games Tax
Section 710:23-1-15 - Authorization to destroy charity game equipment
Current through Vol. 42, No. 1, September 16, 2024
(a) Each licensed distributor must have available for inspection at its business location, the items for which authorization for destruction is being requested.
(b) The items must be accompanied by a written inventory detailing the type and quantity of each item. Copies of the original purchase invoice(s) from licensed manufacturers, licensed distributors, or printers must be attached.
(c) Authorization may be requested at any time. However, the Oklahoma Tax Commission must be notified when the number of bingo faces, U-Pik-Em bingo game sets, or breakopen game tickets, or any combination thereof, equals or exceeds one million (1,000,000).
(d) Credit is for damaged items and will be authorized only after the licensed distributor has physically destroyed the items. Destruction must be witnessed by an agent of the Oklahoma Tax Commission, who will then issue a credit authorization letter. [See:710:23-1-6 ]
Added at 11 Ok Reg 4685, eff 8-15-94 (emergency); Added at 12 Ok Reg 2621, eff 6-26-95; Amended at 15 Ok Reg 2410, eff 6-11-98; Amended at 16 Ok Reg 2643, eff 6-25-99
