§45-3-244.33. Applicability of department laws, rules or regulations.  


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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 2003-135, 1st Sp. Sess., p. 428, §4.)