§ 45-55-243-02

The taxes levied in Section 45–55–243.01 shall besubject to all definitions, exceptions, exemptions, proceedings, requirements,rules, regulations, provisions, discounts, penalties, fines, punishments, and deductions that are applicable to the taxeslevied by the state salestax statutes, exceptwhere inapplicable or where hereinotherwise provided, including all provisions of the state sales tax statutes forenforcement and collection of taxes.(Act 2007–371, p. 727, § 4.)