39-16-207. Compliance; collection procedures.
(a) Returns, reports and preservation of records. There are no specific applicable provisions for returns, reports and preservation of records for this article.
(b) Payment. There are no specific applicable provisions for payment for this article.
(c) Timelines. Local tax rates and boundary changes for purposes of this article shall be effective on the first day of a calendar quarter after sixty (60) days notice has been given to a vendor. In the case of a vendor selling from a printed catalog, the new tax rate shall take effect on the first day of the calendar quarter following one hundred twenty (120) days notice provided to the vendor.