(a) The Director of the Department of Finance and Administration shall collect the tax levied under this subchapter and shall perform all functions incident to the administration, collection, enforcement, and operation of the taxes in the manner and following the procedures that are prescribed for the corresponding state taxes.
(b) The director shall deduct from all revenues collected pursuant to this subchapter up to three percent (3%) as a cost of collection.
Section: Previous 26-73-102 26-73-103 26-73-104 26-73-105 26-73-106 26-73-107 26-73-108 26-73-109 26-73-110 26-73-111 26-73-112 26-73-113 26-73-114 26-73-115 NextLast modified: November 15, 2016