Section 8-408 - Administration by Department.
§ 8-408. Administration by Department.
The Department shall:
(1) administer the laws that relate to the public service company franchise tax;
(2) adopt reasonable regulations to administer the provisions of laws that relate to the public service company franchise tax;
(3) design the returns and forms that, on completion, provide the information required for the administration of the public service company franchise tax laws;
(4) collect the public service company franchise tax revenue, including penalties and interest;
(5) pay that revenue into the General Fund of the State; and
(6) certify to the Comptroller that revenue.
[An. Code 1957, art. 81, § 134; 1988, ch. 2, § 1; ch. 110, § 1; ch. 568; 1989, ch. 5, § 1.]