§ 150-606. Legal rights of dealer against purchaser; director to be joined in actions.

Latest version.

The dealer shall have the same right in respect to collecting the tax from the purchaser or in respect to nonpayment of the tax by the purchaser as if the tax were a part of the purchase price of the property or charges for services and payable at the time of the sale. The director shall be joined as a party in any action or proceeding brought by the dealer to collect the tax.

(Code 1956, § 56-37)

                    
                        var val = document.getElementById('citecontent').innerHTML;
                        art.dialog.defaults.title = window.location.href;
                        art.dialog.data('cite', val);
                        art.dialog.data('homeDemoPath', '/Scripts/plus/artDialog/');
                        art.dialog.open('/Scripts/plus/artDialog/citeiframe.html');