§45-2-244.133. Time and manner of payment.  


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  • All laws, rules, and regulations of the department relating to the manner and time of payment of the tax levied by Sections 40-25-1 to 40-25-28, inclusive, requiring reports from dealers and prescribing penalties for violations shall apply with equal force to the tax levied by this subpart as provided for in this subpart.

(Act 2003-425, 2nd Sp. Sess., p. 1223, §4.)