Department to administer tax

The tax imposed by § 10-52A-2 shall be collected and administered by the department. Source: SL 2002, ch 68 , § 4. 10-52A-4, 10-52A-4.1. Repealed by SL 2006, ch 61 , §§ 6, 14, eff. Feb. 6, 2006. 10-52A-4.1. Repealed by SL 2006, ch 61 , § 14, eff. Feb. 6, 2006.