State contracts for tax collection and reporting

The secretary of revenue may enter into contracts with certified service providers for the collection and reporting of the tax imposed under chapters 10-45 , 10-46 , and 10-52 . The secretary may enter into such contracts in conjunction with other states. Source: SL 2003, ch 61 , § 23; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.