34-45-9.1. Retention of surcharges by prepaid wireless service seller during first three months.
The prepaid wireless service seller may retain all the surcharges imposed by §34-45-4.2 during the first three months this surcharge is effective. However, the prepaid wireless service seller shall report the collections retained during this month to the Department of Revenue.
Source: SL 2012, ch 188, §14.