41. For the purposes of sections 32 to 39, the tax collected under this act shall include every sum collected on behalf of a municipality as a municipal retail sales tax and every sum so collected shall be deemed to be included in the share of compensation allotted to such municipality.
1965 (1st sess.), c. 27, s. 3; 1968, c. 31, s. 9; 1969, c. 32, s. 2.