CHAPTER 2
SALES TAX
SECTION:
3-2-1: Citation
3-2-2: Definitions
3-2-3: Taxes Imposed; Rates; Effective Dates
3-2-4: Subsisting State Permits
3-2-5: Classification Of Taxpayers
3-2-6: Sales Subject To Tax; Exemptions
3-2-7: Tax Due Date
3-2-8: Payment Of Tax; Brackets
3-2-9: Collection By Vendors
3-2-10: Returns, Remittances And Discounts
3-2-11: Delinquencies; Interest And Penalties
3-2-12: Fraudulent Returns
3-2-13: Enforcement Of Payment
3-2-14: Refund Of Erroneous Payments
3-2-15: Records Confidential
3-2-16: Amendments
3-2-17: Provisions Cumulative