CHAPTER 4
USE TAX

SECTION:

2-4-1: Short Title

2-4-2: Definitions

2-4-3: Classification Of Taxpayers

2-4-4: Subsisting State Permits

2-4-5: Purpose Of Revenues

2-4-6: Tax Imposed; Subjects Of Taxation

2-4-7: Automatic Change In Use Tax Rate Upon Change In Sales Tax Rate

2-4-8: Exemptions

2-4-9: Tax Due Date

2-4-10: Tax Constitutes Debt

2-4-11: Collection Of Tax

2-4-12: Revoking Permits

2-4-13: Remunerative Deductions

2-4-14: Delinquencies; Interest And Penalties

2-4-15: Refund Of Erroneous Payments

2-4-16: Fraudulent Returns

2-4-17: Records Confidential

2-4-18: Provisions Cumulative