1. (a) A memorandum of understanding between the commission and:

   1. (1) the department of state revenue in the case of an action involving a person holding a retail merchant's certificate; or

   2. (2) the alcohol and tobacco commission in the case of an action involving a person holding a tobacco sales certificate or an alcoholic beverage permit;

      is required to authorize the division's actions under section 6 of this chapter.

2. (b) The agencies described in subsection (a) shall enter into the memorandum of understanding required by this section before January 1, 2008.

As added by P.L.227-2007, SEC.47.