(1) Every carrier required to collect tax under this Act shall register with the Comptroller by completing a registration form and submitting it to the Comptroller not later than 15 days after the commencement of business.
(2) Every carrier shall, in relation to travel tax, keep such records and furnish such returns to the Comptroller as may be directed by the Comptroller.
(Substituted by Act 21 of 1999)