CHAPTER 2: SALES TAX

Section

3-2-1: Short Title

3-2-2: Definitions

3-2-3: Classification Of Taxpayers

3-2-4: Subsisting State Permits

3-2-5: Tax Imposed; Rate; Tax Ordinances And Effective Dates; Sales Subject To Tax

3-2-6: Purpose Of Revenues

3-2-7: Exemptions

3-2-8: Tax Due Date

3-2-9: Payment Of Tax; Brackets

3-2-10: Tax Constitutes Debt

3-2-11: Collection By Vendors

3-2-12: Returns, Remittances And Discounts

3-2-13: Delinquencies; Interest And Penalties

3-2-14: Erroneous Payments; Claim For Refund

3-2-15: Fraudulent Returns

3-2-16: Records Confidential

3-2-17: Amendments

3-2-18: Provisions Cumulative