A. Every person required to collect the tax imposed by this chapter shall register with the department on a form prescribed by the comptroller no later than 30 calendar days after becoming subject to tax collection responsibilities.
B. If any information provided on a registration form ceases to be accurate, then the person required to register shall file a corrected form with the department within 30 calendar days.
(Added Coun. J. 12-14-05, p. 66648, § 1; Amend Coun. J. 11-16-11, p. 13798, Art. I, § 3)