Duties of Department

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Sec. 12. The department shall administer and collect the tax imposed under this chapter, and shall adopt rules fixing the time and manner of reporting, and paying, at monthly intervals the tax imposed under this chapter.

Formerly: Acts 1947, c.278, s.12. As amended by Acts 1980, P.L.61, SEC.14; P.L.109-1988, SEC.15.


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