§ 9779

Deferred payment sales The Commissioner may provide by rule that the tax upon receipts from sales on the installment plan, seasonal sales, or deferred payment sales may be paid on the amount of each deferred payment and upon the date when the payment is received. (Added 1969, No. 144, § 1, eff. June 1, 1969; amended 2021, No. 105 (Adj. Sess.), § 596, eff. July 1, 2022.)