SEC. 27-71-337. Payment into treasury.
All taxes levied by this article and required to be paid to the commissioner shall be payable to the commissioner in cash or by personal check, cashier's check, bank exchange, post-office money order or express money order and shall be deposited by the commissioner into the state treasury on the same day collected, provided that no remittances other than cash shall be a final discharge of liability for the tax herein imposed and levied unless and until it has been paid in cash to the commissioner.
SOURCES: Codes, 1942, Sec. 10259; Laws, 1934, ch. 127; 1984, ch. 478, Sec. 27, eff from and after July 1, 1984.