Repealed by SL 2010, ch 64 , § 4

10-46-30 Execution of retailers' returns. 10-46-31 Amounts of tax paid on conditional sales or installment contract receipts. 10-46-32 Collection of tax by deduction from motor fuel tax refunds. 10-46-33 Direct payment of tax by user. 10-46-34 Liability of user for tax--Returns and payments. 10-46-34.1 Credit for sales or use tax paid to another state--Reciprocal grant of credit required. 10-46-35