48-8-113
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48-8-113.
A
tax levied pursuant to this part shall be exclusively administered and collected
by the commissioner for the use and benefit of the county and qualified
municipalities within such special district imposing the tax. Such
administration and collection shall be accomplished in the same manner and
subject to the same applicable provisions, procedures, and penalties provided in
Article 1 of this chapter; provided, however, that all moneys collected from
each taxpayer by the commissioner shall be applied first to such
taxpayeŕs
liability for taxes owed the state; and provided, further, that the commissioner
may rely upon a representation by or in behalf of the county and qualified
municipalities within the special district or the Secretary of State that such a
tax has been validly imposed, and the commissioner and the
commissioneŕs
agents shall not be liable to any person for collecting any such tax which was
not validly imposed. Dealers shall be allowed a percentage of the amount 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 such amount is not
delinquent at the time of payment. The deduction shall be at the rate and
subject to the requirements specified under subsections (b) through (f) of Code
Section 48-8-50.