Section 45-52-244.05 Applicability of State Statutes.

All provisions of the state sales tax statutes with respect to the payment, assessment, and collection of the state sales tax statutes with respect to the payment, assessment, and collection of the state sales tax, making of reports, and keeping and preserving of records with respect thereto, penalties for failure to pay the tax, the adoption 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 part when applied to the tax levied in Section 45-52-244.01 shall apply to the county tax levied under this part. The Morgan County Commission, and its designee, shall have and exercise the same powers, duties, and obligations with respect to the county tax levied under this part that are imposed upon and exercised by the Commissioner of Revenue and the State Department of Revenue, respectively, by the sales tax statutes. All provisions of the state sales tax statutes that are made applicable by this part to the county tax levied under this part and to the administration and enforcement of this part are hereby incorporated herein by reference and made a part hereof as it fully set forth herein.