Except as provided in Sections 59-12-209 and 59-12-302, the commission shall have exclusive authority to administer, operate, and enforce the provisions of this chapter including: (1) determining, assessing, and collecting any sales and use tax imposed pursuant to this chapter; (2) representing each designated political subdivision's interest in any administrative proceeding involving the state or local option sales and use tax; (3) adjudicating any administrative proceedings involving the state or local option sales and use tax; (4) waiving, reducing, or compromising any penalty and interest imposed in connection with any determination of state or local option sales or use tax; and (5) prescribing forms and rules to conform with this chapter for the making of returns and for the ascertainment, assessment, and collection of the taxes imposed under this chapter.
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