Section
Finance and Budget Administration
34.001 Depositories designated; funds to be deposited
34.002 Funds secured by unit collateral system
34.003 Contractual services defined for purchasing
34.004 Purchases
34.005 Competitive bidding
34.006 Competitive bidding not required
Sales Tax
34.020 Citation
34.021 Definitions
34.022 Classification of taxpayers
34.023 Subsisting state permits
34.024 Effective date
34.025 Purpose of revenues
34.026 Tax rate - sales subject to tax
34.027 Exemptions; sales subject to other tax
34.028 Exemptions; governmental and nonprofit entities
34.029 Exemptions; general
34.030 Exemptions; agriculture
34.031 Exemptions; manufacturers
34.032 Exemptions; corporations and partnerships
34.033 When tax due and payable
34.034 Payment of tax; brackets
34.035 Tax constitutes debt
34.036 Vendor’s duty to collect tax
34.037 Returns and remittances; discounts
34.038 Interest and penalties; delinquency
34.039 Waiver of interest and penalties
34.040 Erroneous payments; claim for refund
34.041 Fraudulent returns
34.042 Records confidential
34.043 Amendments
34.044 Provisions cumulative
Telephone Exchange Fee
34.055 Fee levied on telephone exchanges
34.056 Fee to be in lieu of other fees or taxes
Utilities Tax
34.070 Fee levied; application
34.071 Tax is in lieu of other taxes
34.072 Tax to be paid monthly and deposited in General Revenue Fund
34.073 Failure to pay; action for collection
34.074 Tax lien
Excise Tax
34.085 Citation
34.086 Purposes of revenues
34.087 Definitions
34.088 Excise tax on storage, use, or other consumption of intangible personal property
34.089 Exemptions
34.090 Time tax due; manner and payment
34.091 Tax constitutes debt
34.092 Collection of tax by retailer or vendor
34.093 Collection of tax by retailer or vendor not maintaining place of business in state or both in and out of state
34.094 Revoking permits
34.095 Remunerative deductions
34.096 Classification of taxpayers
34.097 Subsisting state permits
34.098 Interest and penalties; delinquency
34.099 Waiver of interest and penalties
34.100 Erroneous payments; claim for refund
34.101 Fraudulent returns
34.102 Records confidential
34.103 Provisions cumulative
Hotel/Motel Room Tax
34.115 Citation
34.116 Definitions
34.117 Tax rate
34.118 Exemptions
34.119 Administration and collection of tax
34.120 Records confidential
34.121 Fraudulent returns
34.122 Amendments
34.123 Provisions cumulative
34.999 Penalty