Section 45-2-244.133 Time and manner of payment.
Section 45-2-244.133
Time and manner of payment.
All laws, rules, and regulations of the department relating to the manner and time of payment of the tax levied by Sections 40-25-1 to 40-25-28, inclusive, requiring reports from dealers and prescribing penalties for violations shall apply with equal force to the tax levied by this subpart as provided for in this subpart.
(Act 2003-425, 2nd Sp. Sess., p. 1223, §4.)