§ 45-57-245-06

06Manner and Time of Payment.All laws, and rules, and regulations of theDepartment, relating to the manner and time of payment of the tax levied bySection 40–25–1 through Section 40–25–28, as amended, requiringreports from dealersand prescribing penalties forviolations shall apply with equal force to the tax levied by this subpart asfully set out herein.(Act 89–266, p. 403, § 7.)