The tax hereby levied shall be paid by affixing stamps as is required for the payment of the tax imposed by Chapter 25 of Title 40. The State Department of Revenue shall have the same duties relative to the preparation and sale of stamps to evidence the payment of such tax that it has relative to the preparation and sale of stamps under that article; and may exercise the same powers and perform the same duties in the same manner relative to the collection of the tax hereby levied that it does relative to the collection of that tax.

(Act 1963, No. 515, p. 1100, §3.)