§ 45-50-245-03

The sale taxes authorized to be levied in Section 45-50-245.01 shall be paid to and collected by the State Department of Revenue at the same time as and along with the payment and collection of the state sales tax; and the use taxes authorized to be levied in Section 45-50-245.02 shall be paid to and collected by the State Department of Revenue at the same time as and along with the payment and collection of the state use tax. (Act 85-898, 2nd Sp. Sess., p. 156, § 4.)