§ 45-55-243-08

All provisions of the state sales tax statutes withrespect to payment, assessment, and collection of the state sales tax, makingof reports and keeping and preserving records with respect thereto, interestafter the due date of the tax, penalties for failure to pay the tax or makesuch reports or otherwise comply with the state sales tax statutes, theadoption of rules and regulations with respect to the state sales tax, and theadministration and enforcement of the state sales tax statutes, which are not inconsistentwith this subpart, when applied to the sales tax levied in Section45–55–243.01, shall apply to the salestaxes levied in Section 45–55–243.01. All provisions of thestate use tax statutes with respect to payment, assessment, and collection ofthe state use tax, making reports and keeping and preserving records withrespect thereto, interest after the due date of the state use tax, penaltiesfor failure to pay the tax or make such reports or otherwiseto comply with the state use taxstatutes, the adoption of rules and regulations with respect to the state usetax and the administration and enforcement of the

the tax or make such reports or otherwiseto comply with the state use taxstatutes, the adoption of rules and regulations with respect to the state usetax and the administration and enforcement of the state use tax statutes, whichare not inconsistent with of this subpart, when applied to the use taxes leviedin Section 45–55–243.03, shall apply to the use taxes in the Section 45–55–243.03. The county and the specialcollection agent, shall haveand may exercise the same powers, duties,and obligations, with respect to thetaxes herein levied, that are provided to the state Department of Revenue bythe state sales tax statutes and the state use tax statutes. All provisions of the state sales taxstatutes and the state use tax statutes that are made applicable by this subpartto the taxes herein levied and to the administration of this subpart are incorporated hereinby reference and made a part hereofas if fully set forth herein.(Act 2007–371, p. 727, § 10.)