42-5303
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42-5303. Administration Unless the context otherwise requires, article 1 of this chapter governs the administration, collection and enforcement of the taxes imposed by this article, except that: 1. If a municipal water delivery system is subject to the transaction privilege tax: (a) A separate license and bond are not required for the tax imposed by this article, but the tax due under this article shall be included, reported and paid with the transaction privilege tax, with a separate accounting for the tax imposed by this article. (b) The tax imposed by this article may be included without segregation in any notice and lien filed for unpaid transaction privilege taxes. 2. A separate bond is not required of employees of the department in administering this article. |