Section 45-3-244.33
Applicability of department laws, rules or 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 subpart as provided for in this subpart.
(Act 2003-135, 1st Sp. Sess., p. 428, §4.)