CHAPTER 2A
USE TAX

SECTION:

3-2A-1: Excise Tax On Storage; Use Or Other Consumption Of Tangible Personal Property Levied

3-2A-2: Exemptions

3-2A-3: Time Due; Returns; Payment

3-2A-4: Tax Constitutes Debt

3-2A-5: Collection Of Tax By Retailer Or Vendor

3-2A-6: Collection Of Tax By Retailer Or Vendor Not Maintaining A Place Of Business Within The State Or Both Within And Without State; Permits

3-2A-7: Revoking Permits

3-2A-8: Remunerative Deductions Allowed Vendors Or Retailers Of Other States

3-2A-9: Interest And Penalties; Delinquency

3-2A-10: Waiver Of Interest And Penalties

3-2A-11: Erroneous Payments; Claim For Refund

3-2A-12: Fraudulent Returns

3-2A-13: Records Confidential

3-2A-14: Provisions Cumulative

3-2A-15: Provisions Severable

3-2A-16: Definitions

3-2A-17: Classification Of Taxpayers

3-2A-18: Subsisting State Permits

3-2A-19: Purposes Of Revenues

3-2A-20: Penalty