27-61-1 - Purpose and administration of chapter.
§ 27-61-1. Purpose and administration of chapter.
[Until July 1, 2010, this section will read:]
The purpose of this chapter is to insure that all carriers specified herein, using the highways of this state, shall pay a reasonable tax for the privilege of, and as compensation for, such use.
The state tax commission, hereinafter called the "commission," is hereby vested with the sole power and authority, and is charged with the duty of administering and enforcing the terms and provisions of this chapter.
[From and after July 1, 2010, this section will read:]
The purpose of this chapter is to insure that all carriers specified herein, using the highways of this state, shall pay a reasonable tax for the privilege of, and as compensation for, such use.
The Department of Revenue, hereinafter called the "commission" or the "department," is hereby vested with the sole power and authority, and is charged with the duty of administering and enforcing the terms and provisions of this chapter.
Sources: Codes, 1942, §§ 10080-02, 10080-12; Laws, 1969 Ex Sess, ch. 60, §§ 2, 12; Laws, 1981, ch. 468, § 66; Laws, 2009, ch. 492, § 100, eff from and after July 1, 2010.