Okla. Stat. tit. 68, § 68-4404: Boundary designation - Amount of sales tax revenue -

Affected vendors - Forms and procedures.

A. The Department of Tourism and Recreation shall notify the

Oklahoma Tax Commission on such form as the Tax Commission may

prescribe of the precise boundary of the Lake Murray Designated

Area.

B. The Oklahoma Tax Commission shall determine the amount of

state sales tax revenue collected within the Lake Murray Designated

Area during the Base Year in order to allow the computation of

incremental sales tax revenues pursuant to subsection A of Section

10 of this act.

C. The Tax Commission shall identify all vendors upon which the

duty to collect sales tax is imposed pursuant to the Oklahoma Sales

Tax Code located or doing business within the Lake Murray Designated

Area. The Tax Commission shall provide any required instructions to

affected vendors relevant to any duties that may be imposed upon the

vendors with respect to the collection and remittance of sales tax

derived from transactions occurring within or attributable to

transactions occurring within the Lake Murray Designated Area.

D. The Oklahoma Tax Commission may prescribe special forms or

prescribe by rule special sales tax reporting procedures applicable

to vendors making taxable sales of tangible personal property or

services within the Lake Murray Designated Area in order to

implement the provisions of the Lake Murray Area Infrastructure

Support Act.