(1) An excise tax under this act shall be collected at the same time and in the same manner as the use tax pursuant to the use tax act, Act No. 94 of the Public Acts of 1937, being section 205.91 to 205.111 of the Michigan Compiled Laws.

  (2) The tax shall be administered by the revenue division of the department of treasury pursuant to Act No. 122 of the Public Acts of 1941, being section 205.1 to 205.31 of the Michigan Compiled Laws.