Section
Sales Tax
36.01 Short title
36.02 Definitions
36.03 Taxes imposed; rates; effective dates; purposes
36.04 Subsisting state permits
36.05 Classification of taxpayers
36.06 Sales subject to tax; exemptions
36.07 Tax due date
36.08 Payment of tax; brackets
36.09 Collection by vendors
36.10 Returns, remittances and discounts
36.11 Delinquencies; interest and penalties
36.12 Failure to file; fraudulent returns
36.13 Enforcement of payment
36.14 Refund of erroneous payments
36.15 Records confidential
36.16 Amendments
36.17 Provisions cumulative
Use Tax
36.30 Short title
36.31 Tax imposed
36.32 Purpose of revenues
36.33 Effective date of tax
36.34 No repeal of tax
36.35 Subsisting state permits
36.36 Payment of tax
36.37 Tax is additional; administrative procedures
36.38 Amendments to provisions
36.39 Provisions cumulative
Utilities Tax
36.50 Tax levied; additional tax
36.51 Application of tax; exemptions
36.52 Quarterly payments; delinquencies; disposition
36.53 Tax a lien
36.54 Failure to pay tax
36.99 Penalty