48-13-52
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48-13-52.
Each
person collecting the tax authorized by this article shall be allowed a
percentage of the tax due and accounted for and shall be reimbursed in the form
of a deduction in submitting, reporting, and paying the amount due if the amount
due is not delinquent at the time of payment. The rate of the deduction shall be
3 percent of the amount due, but only if the amount due was not delinquent at
the time of payment.