Commission may use gross receipts tax fund for implementation--Funds to be returned after register implemented

Notwithstanding the provisions of chapter 49-1A , the commission may use amounts deposited in the gross receipts tax fund to implement §§ 49-31-99 to 49-31-108 , inclusive. All funds used shall be returned to the gross receipts tax fund within three years of implementation of the register. Source: SL 2003, ch 238, § 9.