CHAPTER 4
USE TAX

SECTION:

7-401: Citation And Codification

7-402: Definitions

7-403: Excise Tax On Storage, Use Or Other Consumption Of Intangible, Personal Property Levied

7-404: Purpose Of Revenues

7-405: Exemptions

7-406: Time When Due, Returns, Payment

7-407: Tax Constitutes Debt

7-408: Collection Of Tax By Retailer Or Vendor

7-409: Collection Of Tax By Retailer Or Vendor Not Maintaining A Place Of Business Within State Or Both Within And Without State, Permits

7-410: Revoking Permits

7-411: Remunerative Deductions Allowed Vendors Or Retailers Of Other States

7-412: Interest And Penalties, Delinquency

7-413: Waiver Of Interest And Penalties

7-414: Erroneous Payments, Claim For Refund

7-415: Fraudulent Returns

7-416: Records Confidential

7-417: Classification Of Taxpayers

7-418: Subsisting State Permits

7-419: Provisions Cumulative