§45-3-244.05. Applicability of Department of Revenue law, rules or regulations.  


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  • All laws, rules, and regulations of the Department of Revenue, relating to the manner and time of payment of the tax levied by Section 40-25-1 through Section 40-25-28, requiring reports from dealers and prescribing penalties for violations shall apply with equal force to the tax levied by this subpart as fully set out herein.

(Act 90-605, p. 1112, §6.)