Section 45-54-242.86 Applicability of State Statutes; Exemptions.

All provisions of the state sales and use tax statutes with respect to payment, assessment, and collection of the state sales and use taxes, making of reports and keeping and preserving records with respect to the taxes, penalties for failure to pay the taxes, the administrative code regulations relating to the state sales and use taxes, and the administration and enforcement of the state sales and use tax statutes, which are not inconsistent with this subpart when applied to the tax levied pursuant to Section 45–54–242.82, shall apply to the additional county tax levied pursuant to this subpart. The Commissioner of Revenue and department shall have and exercise the same powers, duties, and obligations with respect to the additional county tax levied pursuant to this subpart that are imposed on the commissioner and the department, respectively, by the state sales and use tax statutes. All provisions of the state sales and use tax statutes that are made applicable by this subpart to the additional county tax levied pursuant to this subpart and to the administration and enforcement of this subpart are incorporated by reference into this subpart and made a part of this subpart as if fully set forth herein.