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. For the purpose of this subchapter, TAX COLLECTOR shall mean the department of the town 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, § 2-2-2)