{"data":{"id":"us-ok/okla.-stat.-tit.-3a-3a-263","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 3A, § 3A-263","heading":"Distributions and payments by licensees","body":"A. Each organization licensee described in paragraph 2 of\n\nsubsection C of Section 262 of this title shall distribute from the\n\nfirst Ten Million Dollars ($10,000,000.00) of adjusted gross\n\nrevenues generated by any gaming conducted pursuant to this act as\n\nfollows:\n\n1. Ten percent (10%) shall be remitted to the Oklahoma Tax\n\nCommission on the fifteenth day following the end of the month in\n\nwhich it was retained. Prior to July 1, 2008, twelve percent (12%)\n\nof the revenue derived pursuant to this paragraph shall be\n\napportioned monthly to the Oklahoma Higher Learning Access Trust\n\nFund and eighty-eight percent (88%) of such revenue shall be\n\napportioned to the Education Reform Revolving Fund. On or after\n\nJuly 1, 2008, twelve percent (12%) of the revenue derived pursuant\n\nto this paragraph shall be apportioned monthly to the General\n\nRevenue Fund and eighty-eight percent (88%) of such revenue shall be\n\napportioned to the Education Reform Revolving Fund;\n\n2. No less than one-half of one percent (0.5%) and no more than\n\nthree percent (3%) shall be apportioned, according to the\n\nrequirements of Section 2 of this act, to the Oklahoma Horse Racing\n\nCommission Operational Expenses Revolving Fund on the fifteenth day\n\nfollowing the end of the month in which the revenue was collected;\n\n3. Twenty-five percent (25%) less the adjusted gross revenue\n\nderived from one-half (1/2) of the Operational Expenses Revolving\n\nFund Retention Percentage shall be retained by the organization\n\nlicensee to be distributed according to subsection H of this\n\nsection; and\n\n4. Sixty-five percent (65%) less the adjusted gross revenue\n\nderived from one-half (1/2) of the Operational Expenses Revolving\n\nFund Retention Percentage shall be retained by the organization\n\nlicensee.\n\nB. The organization licensee described in paragraph 1 of\n\nsubsection C of Section 262 of this title shall distribute from the\n\nfirst Ten Million Dollars ($10,000,000.00) of adjusted gross\n\nrevenues generated by any gaming conducted pursuant to this act as\n\nfollows:\n\n1. Ten percent (10%) shall be remitted to the Tax Commission on\n\nthe fifteenth day following the end of the month in which it was\n\nretained. Prior to July 1, 2008, twelve percent (12%) of the\n\nrevenue derived pursuant to this paragraph shall be apportioned\n\nmonthly to the Oklahoma Higher Learning Access Trust Fund and\n\neighty-eight percent (88%) of such revenue shall be apportioned to\n\nthe Education Reform Revolving Fund. On or after July 1, 2008,\n\ntwelve percent (12%) of the revenue derived pursuant to this\n\nparagraph shall be apportioned monthly to the General Revenue Fund\n\nand eighty-eight percent (88%) of such revenue shall be apportioned\n\nto the Education Reform Revolving Fund;\n\n2. No less than one-half of one percent (0.5%) and no more than\n\nthree percent (3%) shall be apportioned, according to the\n\nrequirements of Section 2 of this act, to the Oklahoma Horse Racing\n\nCommission Operational Expenses Revolving Fund on the fifteenth day\n\nfollowing the end of the month in which the revenue was collected;\n\n3. Thirty percent (30%) less the adjusted gross revenue derived\n\nfrom one-half (1/2) of the Operational Expenses Revolving Fund\n\nRetention Percentage shall be retained by the organization licensee\n\nto be distributed according to subsection H of this section; and\n\n4. Sixty percent (60%) less the adjusted gross revenue derived\n\nfrom one-half (1/2) of the Operational Expenses Revolving Fund\n\nRetention Percentage shall be retained by the organization licensee.\n\nC. Each organization licensee shall distribute from retained\n\nadjusted gross revenues in excess of Ten Million Dollars\n\n($10,000,000.00) per calendar year but not to exceed Thirty Million\n\nDollars ($30,000,000.00) per calendar year generated from any gaming\n\nconducted pursuant to this act as follows:\n\n1. Ten percent (10%) shall be remitted to the Tax Commission on\ned by the organization licensee.\n\nC. Each organization licensee shall distribute from retained\n\nadjusted gross revenues in excess of Ten Million Dollars\n\n($10,000,000.00) per calendar year but not to exceed Thirty Million\n\nDollars ($30,000,000.00) per calendar year generated from any gaming\n\nconducted pursuant to this act as follows:\n\n1. Ten percent (10%) shall be remitted to the Tax Commission on\n\nthe fifteenth day following the end of the month in which it was\n\nretained. Prior to July 1, 2008, twelve percent (12%) of the\n\nrevenue derived pursuant to this paragraph shall be apportioned\n\nmonthly to the Oklahoma Higher Learning Access Trust Fund and\n\neighty-eight percent (88%) of such revenue shall be apportioned to\n\nthe Education Reform Revolving Fund. On or after July 1, 2008,\n\ntwelve percent (12%) of the revenue derived pursuant to this\n\nparagraph shall be apportioned monthly to the General Revenue Fund\n\nand eighty-eight percent (88%) of such revenue shall be apportioned\n\nto the Education Reform Revolving Fund;\n\n2. No less than one-half of one percent (0.5%) and no more than\n\nthree percent (3%) shall be apportioned, according to the\n\nrequirements of Section 2 of this act, to the Oklahoma Horse Racing\n\nCommission Operational Expenses Revolving Fund on the fifteenth day\n\nfollowing the end of the month in which the revenue was collected;\n\n3. Thirty percent (30%) less the adjusted gross revenue derived\n\nfrom one-half (1/2) of the Operational Expenses Revolving Fund\n\nRetention Percentage shall be retained by the organization licensee\n\nto be distributed according to subsection H of this section; and\n\n4. Sixty percent (60%) less the adjusted gross revenue derived\n\nfrom one-half (1/2) of the Operational Expenses Revolving Fund\n\nRetention Percentage shall be retained by the organization licensee.\n\nD. Each organization licensee shall distribute from retained\n\nadjusted gross revenues in excess of Thirty Million Dollars\n\n($30,000,000.00) per calendar year but not to exceed Forty Million\n\nDollars ($40,000,000.00) per calendar year generated by any gaming\n\nconducted pursuant to this act as follows:\n\n1. Fifteen percent (15%) shall be remitted to the Tax\n\nCommission on the fifteenth day following the end of the month in\n\nwhich it was retained. Prior to July 1, 2008, twelve percent (12%)\n\nof the revenue derived pursuant to this paragraph shall be\n\napportioned monthly to the Oklahoma Higher Learning Access Trust\n\nFund and eighty-eight percent (88%) of such revenue shall be\n\napportioned to the Education Reform Revolving Fund. On or after\n\nJuly 1, 2008, twelve percent (12%) of the revenue derived pursuant\n\nto this paragraph shall be apportioned monthly to the General\n\nRevenue Fund and eighty-eight percent (88%) of such revenue shall be\n\napportioned to the Education Reform Revolving Fund;\n\n2. No less than one-half of one percent (0.5%) and no more than\n\nthree percent (3%) shall be apportioned, according to the\n\nrequirements of Section 2 of this act, to the Oklahoma Horse Racing\n\nCommission Operational Expenses Revolving Fund on the fifteenth day\n\nfollowing the end of the month in which the revenue was collected;\n\n3. Thirty percent (30%) less the adjusted gross revenue derived\n\nfrom one-half (1/2) of the Operational Expenses Revolving Fund\n\nRetention Percentage shall be retained by the organization licensee\n\nto be distributed according to subsection H of this section; and\n\n4. Fifty-five percent (55%) less the adjusted gross revenue\n\nderived from one-half (1/2) of the Operational Expenses Revolving\n\nFund Retention Percentage shall be retained by the organization\n\nlicensee.\n\nE. Each organization licensee shall distribute from retained\n\nadjusted gross revenues in excess of Forty Million Dollars\n\n($40,000,000.00) per calendar year but not to exceed Fifty Million\n\nDollars ($50,000,000.00) per calendar year generated from any gaming\n\nconducted pursuant to this act as follows:\nl Expenses Revolving\n\nFund Retention Percentage shall be retained by the organization\n\nlicensee.\n\nE. Each organization licensee shall distribute from retained\n\nadjusted gross revenues in excess of Forty Million Dollars\n\n($40,000,000.00) per calendar year but not to exceed Fifty Million\n\nDollars ($50,000,000.00) per calendar year generated from any gaming\n\nconducted pursuant to this act as follows:\n\n1. Twenty percent (20%) shall be remitted to the Tax Commission\n\non the fifteenth day following the end of the month in which it was\n\nretained. Prior to July 1, 2008, twelve percent (12%) of the\n\nrevenue derived pursuant to this paragraph shall be apportioned\n\nmonthly to the Oklahoma Higher Learning Access Trust Fund and\n\neighty-eight percent (88%) of such revenue shall be apportioned to\n\nthe Education Reform Revolving Fund. On or after July 1, 2008,\n\ntwelve percent (12%) of the revenue derived pursuant to this\n\nparagraph shall be apportioned monthly to the General Revenue Fund\n\nand eighty-eight percent (88%) of such revenue shall be apportioned\n\nto the Education Reform Revolving Fund;\n\n2. No less than one-half of one percent (0.5%) and no more than\n\nthree percent (3%) shall be apportioned, according to the\n\nrequirements of Section 2 of this act, to the Oklahoma Horse Racing\n\nCommission Operational Expenses Revolving Fund on the fifteenth day\n\nfollowing the end of the month in which the revenue was collected;\n\n3. Twenty-five percent (25%) less the adjusted gross revenue\n\nderived from one-half (1/2) of the Operational Expenses Revolving\n\nFund Retention Percentage shall be retained by the organization\n\nlicensee to be distributed according to subsection H of this\n\nsection; and\n\n4. Fifty-five percent (55%) less the adjusted gross revenue\n\nderived from one-half (1/2) of the Operational Expenses Revolving\n\nFund Retention Percentage shall be retained by the organization\n\nlicensee.\n\nF. Each organization licensee shall distribute from retained\n\nadjusted gross revenues in excess of Fifty Million Dollars\n\n($50,000,000.00) per calendar year but not to exceed Seventy Million\n\nDollars ($70,000,000.00) per calendar year generated from any gaming\n\nconducted pursuant to this act as follows:\n\n1. Twenty-five percent (25%) shall be remitted to the Tax\n\nCommission on the fifteenth day following the end of the month in\n\nwhich it was retained. Prior to July 1, 2008, twelve percent (12%)\n\nof the revenue derived pursuant to this paragraph shall be\n\napportioned monthly to the Oklahoma Higher Learning Access Trust\n\nFund and eighty-eight percent (88%) of such revenue shall be\n\napportioned to the Education Reform Revolving Fund. On or after\n\nJuly 1, 2008, twelve percent (12%) of the revenue derived pursuant\n\nto this paragraph shall be apportioned monthly to the General\n\nRevenue Fund and eighty-eight percent (88%) of such revenue shall be\n\napportioned to the Education Reform Revolving Fund;\n\n2. No less than one-half of one percent (0.5%) and no more than\n\nthree percent (3%) shall be apportioned, according to the\n\nrequirements of Section 2 of this act, to the Oklahoma Horse Racing\n\nCommission Operational Expenses Revolving Fund on the fifteenth day\n\nfollowing the end of the month in which the revenue was collected;\n\n3. Twenty-two and one-half percent (22 1/2%) less the adjusted\n\ngross revenue derived from one-half (1/2) of the Operational\n\nExpenses Revolving Fund Retention Percentage shall be retained by\n\nthe organization licensee to be distributed according to subsection\n\nH of this section; and\n\n4. Fifty-two and one-half percent (52 1/2%) less the adjusted\n\ngross revenue derived from one-half (1/2) of the Operational\n\nExpenses Revolving Fund Retention Percentage shall be retained by\n\nthe organization licensee.\n\nG. Each organization licensee shall distribute from retained\n\nadjusted gross revenues in excess of Seventy Million Dollars\n\n($70,000,000.00) per calendar year generated from any gaming\nifty-two and one-half percent (52 1/2%) less the adjusted\n\ngross revenue derived from one-half (1/2) of the Operational\n\nExpenses Revolving Fund Retention Percentage shall be retained by\n\nthe organization licensee.\n\nG. Each organization licensee shall distribute from retained\n\nadjusted gross revenues in excess of Seventy Million Dollars\n\n($70,000,000.00) per calendar year generated from any gaming\n\nconducted pursuant to this act as follows:\n\n1. Thirty percent (30%) shall be remitted to the Tax Commission\n\non the fifteenth day following the end of the month in which it was\n\nretained. Prior to July 1, 2008, twelve percent (12%) of the\n\nrevenue derived pursuant to this paragraph shall be apportioned\n\nmonthly to the Oklahoma Higher Learning Access Trust Fund and\n\neighty-eight percent (88%) of such revenue shall be apportioned to\n\nthe Education Reform Revolving Fund. On or after July 1, 2008,\n\ntwelve percent (12%) of the revenue derived pursuant to this\n\nparagraph shall be apportioned monthly to the General Revenue Fund\n\nand eighty-eight percent (88%) of such revenue shall be apportioned\n\nto the Education Reform Revolving Fund;\n\n2. No less than one-half of one percent (0.5%) and no more than\n\nthree percent (3%) shall be apportioned, according to the\n\nrequirements of Section 2 of this act, to the Oklahoma Horse Racing\n\nCommission Operational Expenses Revolving Fund on the fifteenth day\n\nfollowing the end of the month in which the revenue was collected;\n\n3. Twenty percent (20%) less the adjusted gross revenue derived\n\nfrom one-half (1/2) of the Operational Expenses Revolving Fund\n\nRetention Percentage shall be retained by the organization licensee\n\nto be distributed according to subsection H of this section; and\n\n4. Fifty percent (50%) less the adjusted gross revenue derived\n\nfrom one-half (1/2) of the Operational Expenses Revolving Fund\n\nRetention Percentage shall be retained by the organization licensee.\n\nH. Each organization licensee shall remit, on the fifteenth day\n\nfollowing the end of the month in which they were retained, an\n\namount equal to nine percent (9%) of the funds generated pursuant to\n\nparagraph 3 of subsections A through G of this section to the\n\nOklahoma Horse Racing Commission for deposit in the Oklahoma\n\nBreeding Development Fund Special Account pursuant to Section 208.3\n\nof this title, to be distributed to the participating breeds as\n\nprovided in paragraphs 1 and 2 of this subsection.\n\nEach organization licensee shall remit to the official\n\nhorsemen's organization representing participating horsemen during\n\nthe live race meets, on the fifteenth day following the end of the\n\nmonth in which they were retained, an amount equal to one and five-\n\ntenths percent (1.5%) of the funds generated pursuant to paragraph 3\n\nof subsections A through G of this section on a pro rata basis based\n\non the distribution of purse funds available to the breeds of horses\n\nparticipating in the live race meetings with one percent (1%) to be\n\nused for administrative expenses and five-tenths of one percent\n\n(0.5%) to provide funding for a benevolence program at each\n\nracetrack to benefit participating horsemen and their employees.\n\nSuch benevolence program shall provide medical benefits or services\n\nto persons associated with the horse racing industry who are in\n\nfinancial need.\n\nEach organization licensee shall remit to the breed\n\norganizations designated by the official horsemen's representative,\n\non the fifteenth day following the end of the month in which they\n\nwere retained, an amount equal to one percent (1%) of the funds\n\ngenerated pursuant to paragraph 3 of subsections A through G of this\n\nsection on a pro rata basis based on the distribution of purse funds\n\navailable to the breeds of horses participating in the live race\n\nmeetings for funding to support the breed organizations dedicated to\nwere retained, an amount equal to one percent (1%) of the funds\n\ngenerated pursuant to paragraph 3 of subsections A through G of this\n\nsection on a pro rata basis based on the distribution of purse funds\n\navailable to the breeds of horses participating in the live race\n\nmeetings for funding to support the breed organizations dedicated to\n\nthe promotion of breeding and racing horses in Oklahoma.\n\nSubject to the provisions of subsection I of this section, the\n\nremainder of the funds generated pursuant to paragraph 3 of\n\nsubsections A through G of this section shall be distributed by the\n\norganization licensee as purses for participating horses as follows:\n\n1. For organization licensees that conduct one or more race\n\nmeetings dedicated to Thoroughbred racing and one or more race\n\nmeetings dedicated to Quarter Horse, Paint and Appaloosa horse\n\nracing, fifty percent (50%) to purses for Thoroughbred races, forty-\n\nfive percent (45%) to purses for Quarter Horse races, and five\n\npercent (5%) to purses for Paint and Appaloosa races; and\n\n2. For all other organization licensees, forty-five percent\n\n(45%) to purses for Thoroughbred races, forty-five percent (45%) to\n\npurses for Quarter Horse races and ten percent (10%) to purses for\n\nPaint and Appaloosa horse races.\n\nI. The percentage of purse money generated by an organization\n\nlicensee that is designated for deposit to the Oklahoma Breeding\n\nDevelopment Fund Special Account pursuant to subsection H of this\n\nsection may be increased by an additional percentage that shall not\n\nexceed thirty-three percent (33%) of the total funds for\n\nparticipating horsemen upon the written application of the official\n\nhorsemen's representative for each of the breeds of horses\n\nparticipating in a race meeting at the track.\n\nAll Oklahoma Breeding Development Fund Special Account monies\n\ngenerated pursuant to this section shall not be subject to a\n\nreduction pursuant to paragraph 7 of subsection B of Section 208.3\n\nof this title.\n\nJ. An organization licensee's annual application for race dates\n\nshall include any existing agreement between the organization\n\nlicensee and the official horsemen's representative for each breed\n\nparticipating in the live racing meeting at that track which sets\n\nforth the thresholds whereby the minimum number of races will\n\nincrease or decrease during that calendar year.\n\nK. For purposes of this act a \"recipient licensee\" means an\n\norganization licensee operating a racetrack location at which an\n\norganization licensee is licensed to conduct a race meeting pursuant\n\nto the provisions of Section 208.2 of this title located in a county\n\nwith a population exceeding five hundred thousand (500,000) persons,\n\naccording to the most recent Federal Decennial Census, and a\n\n\"participating tribe\" means a tribe which operates a gaming facility\n\nwithin a radius of twenty (20) miles from the enclosure of a\n\nrecipient licensee pursuant to a compact set forth in Section 281 of\n\nthis title. Such compact shall require that a participating tribe\n\ncontribute a percentage of its \"monthly average take\" from\n\nelectronic amusement games, electronic bonanza-style bingo games and\n\nelectronic instant bingo games (hereinafter referred to collectively\n\nas \"electronic covered games\") as defined in that tribe's Gaming\n\nCompact as long as the prohibition against fair associations or\n\norganizations licensed pursuant to Section 208.2 of this title\n\nconducting authorized gaming under this act as set forth in\n\nsubsection A of Section 262 of this title remains in effect.\n\nParticipating tribes shall make contributions in accordance with the\n\nfollowing requirements:\n\n1. Each participating tribe shall calculate its monthly average\n\ntake for electronic covered games for each calendar month of\n\noperation of electronic covered games. For purposes of this\nucting authorized gaming under this act as set forth in\n\nsubsection A of Section 262 of this title remains in effect.\n\nParticipating tribes shall make contributions in accordance with the\n\nfollowing requirements:\n\n1. Each participating tribe shall calculate its monthly average\n\ntake for electronic covered games for each calendar month of\n\noperation of electronic covered games. For purposes of this\n\nparagraph, the \"monthly average take\" shall mean all adjusted gross\n\nrevenue from electronic covered games at the tribal gaming\n\nfacilities that are located within a radius of twenty (20) miles\n\nfrom the enclosure of a recipient licensee during the applicable\n\ncalendar month, divided by the number of electronic covered games\n\noperated by the tribe at the gaming facility during the applicable\n\ncalendar month;\n\n2. Each participating tribe shall calculate its pro rata share\n\nof the payments required by this subsection, based on the number of\n\nelectronic covered games in the tribal gaming facilities within the\n\ntwenty-mile radius described in paragraph 1 of this subsection,\n\nduring the applicable calendar month (\"tribal share\"). As an\n\nexample only, if three (3) tribes participate in this subsection\n\nduring a calendar month, and have the respective number of games in\n\nthe amount of 500, 1,000, and 1,000, then the payments called for in\n\nparagraph 3 of this subsection would be multiplied by twenty percent\n\n(20%), forty percent (40%) and forty percent (40%) to determine each\n\ntribe's pro rata share; and\n\n3. Each participating tribe shall make the following payments\n\nno later than the fifteenth day following the end of the applicable\n\ncalendar month, with the first payment to be due no later than the\n\nfifteenth day following the end of the first month in which a\n\nparticipating tribe commences gaming operations pursuant to the\n\ncompact set out in Section 281 of this title:\n\na. the tribe shall pay its pro rata share of the product\n\nof 450 multiplied by .05 multiplied by the greater of\n\nSeven Thousand Four Hundred Eight Dollars ($7,408.00)\n\nor the tribe's monthly average take for the applicable\n\nmonth to the recipient licensee, and\n\nb. the tribe shall pay its pro rata share of the product\n\nof 450 multiplied by .25 multiplied by the tribe's\n\nmonthly average take for the applicable month to the\n\nOklahoma Horse Racing Commission to be used as\n\ndirected by purse committees for the following\n\npurposes:\n\n(1) distributed to organization licensees for purses\n\nfor participating horses,\n\n(2) paid to the Oklahoma Breeding Development Fund\n\nSpecial Account. The amount designated for\n\ndeposit into the Oklahoma Breeding Development\n\nFund Special Account shall never be less than\n\nnine percent (9%) of the funds generated nor more\n\nthan thirty-three percent (33%) of the total\n\ndesignated funds for horsemen participating in\n\nany race meeting, and\n- Title 3A. Amusements and Sports Page 71\n\n(2) paid to the Oklahoma Breeding Development Fund\n\nSpecial Account. The amount designated for\n\ndeposit into the Oklahoma Breeding Development\n\nFund Special Account shall never be less than\n\nnine percent (9%) of the funds generated nor more\n\nthan thirty-three percent (33%) of the total\n\ndesignated funds for horsemen participating in\n\nany race meeting, and\n\n(3) paid to the official horsemen's representatives\n\nand to the breeding organizations designated by\n\nthe official horsemen's representatives and to\n\nthe breeding organizations designated by the\n\nofficial horsemen's representatives to be used to\n\npay their administrative expenses and to fund\n\ntheir benevolence programs. In no event shall\n\nthe amount designated for such administrative\n\nexpenses exceed one percent (1%) of the funds\n\ngenerated nor shall the monies designated for\n\nbenevolence programs exceed five-tenths of one\n\npercent (0.5%) of the funds generated.\n\nL. The \"purse committees\" shall be comprised of the official\n\nelected horsemen representatives for each breed as designated in\n\nSection 267 of this title. The total contribution of the\n\nparticipating tribes made pursuant to subparagraph b of paragraph 3\n\nof subsection K of this section shall be distributed as directed by\n\nthe purse committees based on the following formula, to wit: fifty\n\npercent (50%) by the purse committee representing Thoroughbred\n\nhorses; forty percent (40%) by the purse committee representing\n\nQuarter Horses; and ten percent (10%) by the purse committee\n\nrepresenting Paint and Appaloosa horses.\n\nThe purse committees shall meet at least sixty (60) days prior\n\nto the beginning of a calendar year to provide directions for\n\nplacement of the purse funds described in subparagraph b of\n\nparagraph 3 of subsection K of this section with one or more\n\norganization licensees for the succeeding calendar year. In\n\nproviding such directions the purse committees shall consider and\n\nattempt to achieve the following preferences in the order set forth\n\nbelow:\n\nFIRST. Through the use of no more than fifty percent (50%) of\n\nthe purse funds available for distribution under this section,\n\nmaintaining the purse structures of any organization licensee\n\noperating a racetrack location located in a county with a population\n\nexceeding six hundred thousand (600,000) persons, according to the\n\nmost recent federal decennial census, at a level that is competitive\n\nwith the purse structures of similarly situated racetracks,\n\nincluding those in surrounding states, and that will encourage the\n\nparticipation by horsemen in that organization licensee's race meet\n\nor meets; and\n\nSECOND. Maintaining the purse structures of the organization\n\nlicensee closest in geographic proximity to the location where the\n\npurse funds described in subparagraph b of paragraph 3 of subsection\n\nK of this section were generated at a level that is competitive with\n\nthe purse structures of similarly situated racetracks, including\n\nthose in surrounding states, and that will encourage the\n\nparticipation by horsemen in that organization licensee's race meet\n\nor meets; and\n\nTHIRD. Maintaining the purse structures of the remaining\n\norganization licensees in the state at a level that will encourage\n\nthe participation by horsemen in those organization licensees' race\n\nmeet or meets.\n\nM. Organization licensees shall keep accurate books and records\n\nof all revenue generated by any gaming conducted pursuant to the\n\nState-Tribal Gaming Act and of the taxes paid pursuant to the\n\nprovisions of this section. The Oklahoma Tax Commission or an\n\nauthorized representative shall have access at all reasonable times\n\nto such records for the purpose of examining and checking the\n\nrecords and ascertaining whether the proper amount of taxes is being\n\npaid. The Oklahoma Tax Commission shall require verified reports\nto the\n\nState-Tribal Gaming Act and of the taxes paid pursuant to the\n\nprovisions of this section. The Oklahoma Tax Commission or an\n\nauthorized representative shall have access at all reasonable times\n\nto such records for the purpose of examining and checking the\n\nrecords and ascertaining whether the proper amount of taxes is being\n\npaid. The Oklahoma Tax Commission shall require verified reports\n\nand a statement of the total of all revenue generated by any gaming\n\nconducted by an organization licensee pursuant to the provisions of\n\nthe State-Tribal Gaming Act.\n\nN. The Oklahoma Horse Racing Commission is hereby authorized to\n\nprovide repayment of amounts collected pursuant to paragraph 2 of\n\nsubsections A through G of this section on a pro rata basis to be\n\npaid from the Oklahoma Horse Racing Commission Operational Expenses\n\nRevolving Fund.","path":["OK Code","Title 3A"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os3A.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"79b6530d8f391a0e60da36a48f09a69f3ff079a13a3098486b92d71c73f871a7","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-3a-3a-262.1","next":"us-ok/okla.-stat.-tit.-3a-3a-264"},"notice":"GroundRules: Original legal text. Not legal advice."}