Changes to Existing Law
SB138 — provide for the distribution of tax revenue from certain sales occurring on fairgrounds.
1 section modified+17-3
View:
§ 10-45-47.1
Amended+17-3
Section 10-45-47.1 — AMENDED
The secretary of revenue may promulgate rules pursuant to chapter 1-26 concerning: (1) Licensing, including bonding and filing license applications; (2) The filing of returns and payment of the tax; (3) Determining the application of the tax and exemptions; (4) Taxpayer record-keeping requirements; and (5) Determining auditing methods; and (6) Depositing moneys into county general funds as provided in section 1 of this Act. 20