§ 45-54-242-86

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 pursuantto Section 45–54–242.82, shall apply to theadditional county tax levied pursuant to this subpart. The Commissioner of Revenue and department shall have andexercise the same powers, duties, and obligations with respect to the additional county tax levied pursuant to this subpart that areimposed on the commissioner and the department, respectively, by the statesales and use tax statutes. Allprovisions of the state sales and use tax statutes that are made applicableby this subpart to the additional countytax levied pursuantto this subpartand to the administration and enforcement of this subpartare incorporated by referenceinto this

tutes that are made applicableby this subpart to the additional countytax levied pursuantto this subpartand to the administration and enforcement of this subpartare incorporated by referenceinto this subpart and made a part of this subpart as if fully set forth herein.(Act 94–86, p. 90, § 7.)