Administration and collection of tax

Administration and collection of this tax shall be by the department, which has the power to promulgate all rules and regulations necessary and reasonable for the administration of this part. Acts 1984, ch. 953, § 1; 1985, ch. 410, § 5. Administration and collection of this tax shall be by the department, which has the power to promulgate all rules and regulations necessary and reasonable for the administration of this part. Acts 1984, ch. 953, § 1; 1985, ch. 410, § 5.