§ 45-54-242-55

All provisions of the state sales and use tax statutes with respect topayment, assessment, and collection of the state sales and use taxes, making ofreports and keeping and preserving records with respect to the taxes, penaltiesfor failure to pay the taxes, the administrative code regulations relating tothe state sales and use taxes, and the administration and enforcement of thestate sales and use tax statutes, which are not inconsistent with this subpartwhen applied to the tax levied in Section 45–54–242.51 shall apply to theadditional county tax levied under this subpart. The state Commissioner of Revenue and state Department ofRevenue shall have and exercise the same powers, duties,and obligations with respect to the additional county tax leviedunder this subpartthat are imposedon the commissioner and the department, respectively, by the state salesand use tax statutes. All provisions of the state sales and usetax statutes that are made applicable by this subpart to the additional countytax levied under this subpart and to the administration and enforcement of this subpartare incorporated by referenceinto this subpart and made

made applicable by this subpart to the additional countytax levied under this subpart and to the administration and enforcement of this subpartare incorporated by referenceinto this subpart and made a part hereof as if fully set forth herein.(Act 92–405, p. 831, § 6.)