Section 45-49-249.33
Application of state provisions.
All laws, rules, and regulations of the State Department of Revenue, relating to the manner and time of payment of the tax levied by Section 40-25-1 to Section 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 herein.
(Act 92-262, p. 618, §5.)