The definitions of words, terms and phrases contained in the state sales tax code are hereby adopted by reference and made a part of this subchapter. For the purpose of this subchapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
STATE SALES TAX CODE. Such code as set out in 68 O.S. §§ 1350 et seq., as amended.
TAX COLLECTOR. The department of the town or the official agency of the state duly designated according to law or contract authorized by law or contract to administer the collection of the tax levied by this subchapter.
(Prior Code, § 2-2-2)