§ 45-56-242-26

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 state sales tax, penaltiesfor failure to pay the tax, make reports or otherwise comply with the state salestax statutes, the adoption of rules and regulations with respect to the statesales tax, and the administration and enforcement of the state sales taxstatutes, which are not inconsistent with this subpart, when applied to thesales taxes authorized to be levied herein, shall apply to the sales taxesauthorized to be levied herein;and all provisions of the state use tax statuteswith respect to payment, assessment, and collection of the state use tax,making of reports, and keeping and preserving records with respect thereto,interest after the due date of the state use tax, penalties for failure to pay the tax, make reports, or otherwise to comply with the state use tax statutes, theadoption of rules and regulations with respect to the state use tax and

e state use tax, penalties for failure to pay the tax, make reports, or otherwise to comply with the state use tax statutes, theadoption of rules and regulations with respect to the state use tax and theadministration and enforcement of the state use tax statutes, which are not inconsistent with this subpart,when applied to theuse taxes authorized to be levied herein, shall apply to the use taxes authorized to be levied herein. Thegoverning body, the state Department of Revenue, or private collection agencyshall have and exercise the same powers, duties, and obligations with respectto the taxes levied under this subpart that are imposed on the commissioner andstate Department of Revenue by the state sales tax statutes and state use taxstatutes. All provisions of the statesales tax statutes and the state use tax statutes that are made applicable by this subpartto the taxes herein authorized to be levied and to the administration of this subpartare incorporated herein by reference and made a part hereof as iffully set forth herein.(Act 2015–74, p. 269, § 9.)