67-4-703. Authority of commissioner Rights and remedies of persons subject to taxes Discretion of commissioner to transition administration of part from local to state level.
(a) Except as otherwise specifically provided, the commissioner is authorized to collect and administer the tax levied by any county or incorporated municipality, or both, under this part. The commissioner is likewise authorized to collect and administer any tax levied by the state under this part. In collecting and administering these taxes, the commissioner shall have all of the powers and duties specified in § 67-1-102 and in chapter 1, parts 13 and 14 of this title.
(b) Any person subject to the taxes collected and administered by the commissioner under this part shall be entitled to the rights and remedies set out in § 67-1-110 and in chapter 1, part 18 of this title.
(c) For the period July 1, 2009, through October 1, 2010, the commissioner shall have broad discretion to transition the administration of this part from the local to the state level.
67-4-703. Authority of commissioner Rights and remedies of persons subject to taxes Discretion of commissioner to transition administration of part from local to state level.
(a) Except as otherwise specifically provided, the commissioner is authorized to collect and administer the tax levied by any county or incorporated municipality, or both, under this part. The commissioner is likewise authorized to collect and administer any tax levied by the state under this part. In collecting and administering these taxes, the commissioner shall have all of the powers and duties specified in § 67-1-102 and in chapter 1, parts 13 and 14 of this title.
(b) Any person subject to the taxes collected and administered by the commissioner under this part shall be entitled to the rights and remedies set out in § 67-1-110 and in chapter 1, part 18 of this title.
(c) For the period July 1, 2009, through October 1, 2010, the commissioner shall have broad discretion to transition the administration of this part from the local to the state level.
67-4-703. Authority of commissioner Rights and remedies of persons subject to taxes Discretion of commissioner to transition administration of part from local to state level.
(a) Except as otherwise specifically provided, the commissioner is authorized to collect and administer the tax levied by any county or incorporated municipality, or both, under this part. The commissioner is likewise authorized to collect and administer any tax levied by the state under this part. In collecting and administering these taxes, the commissioner shall have all of the powers and duties specified in § 67-1-102 and in chapter 1, parts 13 and 14 of this title.
(b) Any person subject to the taxes collected and administered by the commissioner under this part shall be entitled to the rights and remedies set out in § 67-1-110 and in chapter 1, part 18 of this title.
(c) For the period July 1, 2009, through October 1, 2010, the commissioner shall have broad discretion to transition the administration of this part from the local to the state level.
