CHAPTER 3
SALES TAX

SECTION:

3-3-1: Title

3-3-2: Definitions

3-3-3: Classification Of Taxpayers

3-3-4: Subsisting State Permits

3-3-5: Taxes Imposed; Effective Dates; Purposes

3-3-6: Sales Subject To Tax; Exemptions

3-3-7: Tax Due Date

3-3-8: Payment Of Tax; Brackets

3-3-9: Tax Constitutes Debt

3-3-10: Collection By Vendors

3-3-11: Returns, Remittances And Discounts

3-3-12: Delinquency; Interest And Penalties

3-3-13: Erroneous Payments; Claim For Refunds

3-3-14: Fraudulent Returns

3-3-15: Records Confidential

3-3-16: Amendments

3-3-17: Provisions Cumulative