§ 39-16-207 — Compliance; collection procedures

(a) Returns, reports and preservation of records. There
are no specific applicable provisions for returns, reports and
preservation of records for this article.
(b) Payment. There are no specific applicable provisions
for payment for this article.
(c) Timelines. Local tax rates and boundary changes for
purposes of this article shall be effective on the first day of
a calendar quarter after sixty (60) days notice has been given
to a vendor. In the case of a vendor selling from a printed
catalog, the new tax rate shall take effect on the first day of
the calendar quarter following one hundred twenty (120) days
notice provided to the vendor.