Section 10-52-4 - State administration--Exception.
10-52-4. State administration--Exception. The administration of non-ad valorem taxes adopted under this chapter shall be by the State Department of Revenue and Regulation whenever a similar tax is imposed by the state except the tax on motor and use fuel authorized pursuant to this chapter. The State Department of Revenue and Regulation may prescribe forms and promulgate rules pursuant to chapter 1-26 for the making of returns and for the ascertainment, assessment, and collection of the tax imposed pursuant hereto including the tax on motor and use fuel as provided by this chapter. It shall keep full and accurate records of all moneys received and distributed under this chapter. Nothing in this chapter prevents incorporated municipalities from contracting with the State Department of Revenue and Regulation for the administration and collection of other taxes imposed pursuant to this chapter.
Source: SL 1969, ch 190, § 4; SL 1980, ch 106, § 3; SL 1987, ch 82, § 46; SL 2003, ch 272, § 82.