Section 45-15-243.03
Applicability of department laws, rules, and regulations.
All laws, rules, and regulations of the department relating to the manner and time of payment of the tax levied by Sections 40-25-1 to 40-25-28, inclusive, requiring reports from dealers and prescribing penalties for violations shall apply with equal force to the tax levied by this part as provided for in this part.
(Act 2003-323, p. 786, §4.)