§ 35-114. Collection.

Latest version.

The tax levied by section 35-113 shall be collected by any and all wholesale dealers from their vendees purchasing for consumption in the parish on each sale and shall be remitted by the wholesale dealers to the state collector of revenue for each month, on or before the twentieth day of each succeeding month, respectively, all in accordance with rules and regulations promulgated by the collector of revenue and as provided by state law.

(Code 1961, § 3-26)

                    
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