(A) Definitions generally. The definitions of words, terms, and phrases contained in the State Sales Tax Code, 68 O.S. §§ 1350 et seq., as amended, are hereby adopted and incorporated by reference into this subchapter. For the purpose of this subchapter, the following definition shall apply unless the context clearly indicates or requires a different meaning.
(Prior Code, § 1-61)
(B) Tax collector defined. The term TAX COLLECTOR, as used herein, means the department of the municipal government or the official agency of the state duly designated according to law or contract authorized by law to administer the collection of the tax herein levied.
(Prior Code, § 1-62)
Statutory reference:
Related provisions, see 68 O.S. §§ 1351 et seq.