AI-assisted research summary: This provision applies specified state sales tax and use tax rules to the taxes in Sections 45-47-244.21 and 45-47-244.22, and gives the Commissioner of Revenue and the State Department of Revenue the same powers, duties, and obligations for those taxes.
All provisions of the state sales tax statutes with respect to payment, assessment, and collection of the state sales tax, making of monthly reports, and keeping and preserving records with respect thereto, interest after due date of tax, penalties for failure to pay tax, make reports or otherwise comply with the state sales tax statutes, the promulgation of rules and regulations with respect to the state sales tax, and the administration and enforcement of the state sales tax statutes, which are not inconsistent with this subpart when applied to the tax levied in Section 45-47-244.21, shall apply to the tax levied in Section 45-47-244.21; and all provisions of the state use tax statutes with respect to payment, assessment, and collection of the state use tax, making quarterly reports and keeping and preserving records with respect thereto, interest after due date of tax, penalties for failure to pay tax, make reports or otherwise comply with the state use tax statutes, the promulgation of rules and regulations with respect to the state use tax, and the administration and enforcement of the state use tax statutes, which are not inconsistent with this subpart when applied to tax levied in Section 45-47-244.22, shall apply to the tax levied in Section 45-47-244.22. The state Commissioner of Revenue and the State Department of Revenue shall have and exercise all of the same powers, duties, and obligations with respect to the taxes levied in Sections 45-47-244.21 and 45-47-244.22 that are imposed on the commissioner and the department, respectively, by the state sales tax statutes and the state use tax statutes. All provisions of the state sales tax statutes and the state use tax statutes that are made applicable in this subpart to the taxes herein levied and to the administration of this subpart are hereby incorporated herein by reference and made a part hereof as if fully set forth herein.