Application of State Provisions

All laws, and 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 through 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 part as fully as if set out herein. (Act 88-561, p. 878, § 5; Act 88-619, p. 961, § 5; Act 88-888, 1st Sp. Sess., p. 436, § 1.)