CHAPTER 38:  TAXATION
Section
Sales Tax
   38.01   Citation and codification
   38.02   Definitions
   38.03   Purpose of revenues
   38.04   Classification of taxpayers
   38.05   Subsisting state permits
   38.06   Tax rate; sales subject to tax
   38.07   Purpose for tax
   38.08   Exemptions
   38.09   Payment of tax; brackets
   38.10   Taxes due; returns and records
   38.11   Vendor's duty to collect tax
   38.12   Returns and remittances; discounts
   38.13   Interest and penalties; delinquency; waiver
   38.14   Tax constitutes debt
   38.15   Erroneous payments; claim for refund
   38.16   Fraudulent returns
   38.17   Records confidential
Utility and Telephone Tax
   38.30   Utility tax levied; exceptions
   38.31   Payment
   38.32   Tax lien
   38.33   Failure or refusal to pay
   38.34   Telephone inspection fee levied
   38.35   Fee in lieu of other concessions
   38.36   Voice over Internet fees
Use Tax
   38.45   Excise tax on storage, use and the like
   38.46   Exemptions
   38.47   Payments; returns
   38.48   Tax constitutes debt
   38.49   Collection
   38.50   Revoking permits
   38.51   Remunerative deductions
   38.52   Interest and penalties; delinquency; waiver
   38.53   Erroneous payments; claim for refund
   38.54   Fraudulent returns
   38.55   Records confidential
   38.56   Definitions
   38.57   Tax Collector
   38.58   Classification of taxpayers
   38.59   Subsisting state permits
   38.60   Purposes of revenues
Hotel/Motel Tax
   38.61   Citation
   38.62   Definitions
   38.63   Levied; rate of levy; rooms provided free of charge subject to tax
   38.64   Exemptions; acknowledgment required; records required
   38.65   Tax to be separately designated on bills
   38.66   Operator responsible for collection
   38.67   Certificates of registration
   38.68   Records required
   38.69   Report
   38.70   Payment of tax
   38.71   Delinquent taxes
   38.72   Interest and penalties on unpaid taxes
   38.73   Bond required
   38.74   Assessment and determination of tax
   38.75   Refunds and/or credits
   38.76   Notices
   38.77   Remedies exclusive
   38.78   Failure to file; submitting fraudulent reports; failure to post a bond; penalties and liens
   38.79   Operator’s discount
   38.80   Records confidential
   38.81   Use of hotel tax funds
   38.82   General powers of Director
   38.83   Amendments
   38.84   Provisions cumulative