Section 75-76-185 - Imposition of fee based on value of unpaid collectible credit instruments(1) Except as otherwise provided in Section 75-76-187, there is hereby imposed and levied on each licensee who conducts a gaming operation a fee based on the value of any collectible credit instrument received as a result of that gaming operation which is held by the licensee or any affiliate of the licensee and remains unpaid on the last tax day.(2) The fee must be: (a) Calculated by using the rates and monetary limits set forth in Section 75-76-177; and(b) Collected by the State Tax Commission and refunded pursuant to the regulations adopted by the State Tax Commission.Laws, 1990 Ex Sess, ch. 45, § 94, eff. 6/29/1990.