42-5303. Administration
Unless the context otherwise requires, article 1 of this chapter governs the administration, collection and enforcement of the taxes imposed by this article, except that:
1. If a municipal water delivery system is subject to the transaction privilege tax:
(a) A separate license and bond are not required for the tax imposed by this article, but the tax due under this article shall be included, reported and paid with the transaction privilege tax, with a separate accounting for the tax imposed by this article.
(b) The tax imposed by this article may be included without segregation in any notice and lien filed for unpaid transaction privilege taxes.
2. A separate bond is not required of employees of the department in administering this article.
Section: Previous 42-5205 42-5206 42-5251 42-5252 42-5253 42-5301 42-5302 42-5303 42-5304 42-5351 42-5352 42-5353 42-5354 42-5401 42-5402 NextLast modified: October 13, 2016