Section 39-21-102 accurately specifies the scope and applicability of article 21 of title 39 and establishes all the taxes that the department of revenue is responsible for administering. However, sections 39-21-119 and 39-21-120 attempt to reference similar lists of taxes in order to specify authorized methods of filing and paying the taxes. Unfortunately, some of the tax types are omitted in these sections, making these sections defective. The act removes the references to the tax types in sections 39-21-119 and 39-21-120 so that section 39-21-102 controls instead.
(Note: This summary applies to this bill as enacted.)