(a) The excise tax report required under § 23-114-602 shall include the following information:(1) The total number of bingo faces sold to all licensed authorized organizations in this state; and(2) Any other information that the Secretary of the Department of Finance and Administration determines is necessary to properly administer the excise tax levied by this subchapter.
(1) The total number of bingo faces sold to all licensed authorized organizations in this state; and
(2) Any other information that the Secretary of the Department of Finance and Administration determines is necessary to properly administer the excise tax levied by this subchapter.
(b) A taxpayer shall maintain records to substantiate the contents of each report.