CHAPTER 35: FINANCES AND TAXATION; PURCHASING

Section

General Provisions

   35.01   Purchasing and sales procedures

   35.02   Competitive bidding

   35.03   Insurance

   35.04   Excise tax

Sales Tax

   35.15   Citation

   35.16   Definitions

   35.17   Tax Collector defined

   35.18   Classification of taxpayers

   35.19   Subsisting state permits

   35.20   Purpose of revenues

   35.21   Tax rate; sales subject to tax

   35.22   Exemptions

   35.23   Tax due; payment

   35.24   Payment of tax; brackets

   35.25   Tax constitutes debt

   35.26   Vendor’s duty to collect tax

   35.27   Returns and remittances

   35.28   Interest and penalties; delinquency

   35.29   Waiver of interest and penalties

   35.30   Erroneous payment; claim for refund

   35.31   Fraudulent returns

   35.32   Records confidential

   35.33   Amendments

   35.34   Provisions cumulative