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(A) The definitions of words, terms and phrases contained in the State Sales Tax Code, 68 O.S. § 1352, are hereby adopted by reference and made a part of this subchapter.
(B) In addition, for the purpose of this subchapter, the following definition shall apply unless the context clearly indicates or requires a different meaning.
TAX COLLECTOR. The department of the city or the official agency of the state duly designated, according to law or contract, authorized by law to administrator the collection of the tax levied in this subchapter.
(Prior Code, § 8-102)