42-3053
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42-3053. Method of payment; receipts All remittances of taxes imposed by this chapter, including remittances for the purchase of stamps, shall be made by bank draft, check, cashier's check, money order or money to the department, which shall issue receipts to the taxpayers. A remittance other than cash does not constitute a final discharge of liability for the tax levied by this chapter until it has been paid in cash to the department. |