§ 45-48-243 — Levy and Collection of Taxes

(a) The State Department of Revenue is hereby authorized and directed to collect all taxes now or hereafter levied by Marshall County upon the business of selling, delivering, withdrawing from storage, or keeping in storage for sale or delivery in such county gasoline, naptha, and other liquid motor fuels or any substitute therefor, commonly used in internal combustion engines.
(b) All persons, firms, businesses, and corporations subject to and owing such taxes shall be and hereby are directed to pay the same over to the State Department of Revenue and such payment shall be a full and complete discharge of all liability therefor to Marshall County.
(c) This section shall apply to taxes that have become owing both before and after October 1, 1981.
(d) The State Department of Revenue is authorized to promulgate reason- able rules and regulations to facilitate the orderly and efficient collection of these taxes.
(e) The State Department of Revenue is authorized to recover all costs of collecting such taxes from the proceeds thereof and shall pay the net amount remaining thereafter to Marshall County.

Legislative History

(Act 81-947, 1st Sp. Sess., p. 98, §§ 1-5; Act 81-962, 1st Sp. Sess., p. 111, §§ 1-5.)