Products on which tax has been levied; department rule

The tax shall not be levied more than once on the same product. Reporting of products on which the tax has been paid shall be subject to department rule. History: 1953 Comp., § 72-21-8, enacted by Laws 1959, ch. 54, § 8; 1978 Comp., § 7- 31-8, 2025, ch. 130, § 126.