Section
General Provisions
34.01 Power to levy and assess tax
34.02 Application of tax
34.03 Tax levied and payable
34.04 Failure to pay tax
34.05 Lien for tax
Sales Tax
34.20 Title, purpose, and effective date
34.21 Definitions
34.22 Classification of taxpayers
34.23 Tax rate; sales subject to tax
34.24 Exemptions
34.25 When due
34.26 Remittance of tax; tax brackets
34.27 Tax constitutes debt
34.28 Vendor’s duty to collect tax
34.29 Credits and discounts
34.30 Interest and penalties; delinquencies
34.31 Waiver or remission of interest or penalty
34.32 Erroneous payment
34.33 Records confidential
34.34 Report
34.35 Amendments
34.36 Provisions cumulative
Use Tax
34.50 Excise tax; personal property levied
34.51 Exemptions
34.52 When due; tax constitutes debt
34.53 Collection by vendor
34.54 Revoking permits
34.55 Remunerative deductions
34.56 Interest and penalties; delinquencies
34.57 Refund and waiver of interest
34.58 Erroneous payment
34.59 Records confidential
34.60 Provisions cumulative