(a) (1) On and after the effective date of any tax imposed pursuant to the provisions of this subchapter, the Director of the Department of Finance and Administration shall perform all functions incidental to the administration, collection, enforcement, and operation of the tax.
(2) The director shall collect taxes levied pursuant to this subchapter at the same time and in the same manner as the director collects the state gross receipts tax and the state compensating tax.
(b) When notified that any tax levied under this subchapter has expired or has been abolished, the director shall cease to collect the tax as provided in this subchapter.
Section: Previous 26-75-402 26-75-403 26-75-404 26-75-405 26-75-406 26-75-407 26-75-408 26-75-409 26-75-410 26-75-411 NextLast modified: November 15, 2016