A. Coincident with the filing of the annual report prescribed by Section 9 of this act, each prepaid dental plan organization shall pay to the State Treasurer through the Commissioner a tax for transacting a prepaid dental plan. The obligation shall be determined as follows:
1. If a domestic organization, two percent (2%) of prepaid net charges received from members in this state.
2. If a foreign organization, two percent (2%) of prepaid net charges received from members in this state. B. An organization may offset this tax in whole or in part by payment of state corporate income tax, as provided for in Section 2355 of Title 68 of the Oklahoma Statutes. However, an organization shall not be able to carry over to a succeeding year any credit for paying corporate income tax not used during a year.