§45-31-242.05. Application of laws, rules, and regulations.  


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  • All laws, and 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 part as fully set out herein.

(Act 87-415, p. 611, §6.)