Section
Sales Tax
35.001 Citation
35.002 Definitions
35.003 Tax imposed; rate; exemptions
35.004 Effective date
35.005 Purpose of revenues
35.006 Classification of taxpayers
35.007 Subsisting state permits
35.008 Tax due date
35.009 Payment of tax
35.010 Tax constitutes prior claim
35.011 Collection by vendor
35.012 Returns and remittances; discounts
35.013 Interest and penalties
35.014 Erroneous payments; claims for refunds
35.015 Fraudulent returns
35.016 Records confidential
35.017 Amendments
35.018 Provisions cumulative
Use Tax
35.030 Tax imposed
35.031 Exemptions
Utility Tax
35.045 Annual tax imposed
35.046 Application of tax
35.047 Term; payment; disposition of revenue
35.048 Failure to pay; penalty
35.049 Tax constitutes prior lien
Hotel Tax
35.060 Citation and codification
35.061 Subsisting state permits
35.062 Effective date and termination
35.063 Definitions
35.064 Use of funds
35.065 Tax levied
35.066 Exemptions
35.067 Proof of exemption required
35.068 Tax to be designated
35.069 Operator responsibility for collection
35.070 Discount
35.071 Records
35.072 Returns
35.073 Payment of tax
35.074 Bond required
35.075 Assessment and determination of tax
35.076 Refunds
35.077 Notices
35.078 Remedies exclusive
35.079 Treasurer; powers
35.080 Registration certificates; certificates of authority
35.081 Interest
35.082 Records confidential
35.083 Fraudulent returns
35.084 Amendments
35.085 Provisions cumulative
35.086 Provisions severable
35.087 Payment of legal fees