Section 45-3-244.03 – County Privilege, License, or Excise Tax – Tax Stamps.
Section 45-3-244.03 County privilege, license, or excise tax – Tax stamps. The tax hereby authorized shall be paid by affixing stamps as is required for the payment of the tax imposed by Section 40-25-1 through Section 40-25-28. The State Department of Revenue shall have the same duties relative to the preparation and sale of stamps […]
Section 45-3-244.04 – Rules and Regulations.
Section 45-3-244.04 Rules and regulations. The State Department of Revenue is hereby authorized to promulgate and enforce rules and regulations to effectuate the purposes of this subpart. All such rules and regulations duly promulgated shall have the force and effect of law. (Act 90-605, p. 1112, §5.)
Section 45-3-244.05 – Applicability of Department of Revenue Law, Rules or Regulations.
Section 45-3-244.05 Applicability of Department of Revenue law, rules or regulations. All laws, rules, and regulations of the Department of Revenue, relating to the manner and time of payment of the tax levied by Section 40-25-1 through Section 40-25-28, requiring reports from dealers and prescribing penalties for violations shall apply with equal force to the […]
Section 45-3-244.06 – Disposition of Funds.
Section 45-3-244.06 Disposition of funds. The proceeds from the tax hereby authorized less the actual cost of collection not to exceed five per centum shall be paid by the State Department of Revenue to the Barbour County Commission to be used for the purposes of fire protection and for funding for programs for the elderly […]