Section 10-58-4 - Collection and administration.
10-58-4. Collection and administration. The tax and the registration fees imposed under this chapter shall be collected and administered by the Department of Revenue and Regulation. The secretary of revenue and regulation shall insure that all amusement machines which are available to the public are taxed and registered.
Source: SL 1985, ch 87, § 7; SL 2003, ch 272, § 82.