CHAPTER 2
SALES TAX

SECTION:

2-2-1: Title

2-2-2: Definitions

2-2-3: Classification Of Taxpayers

2-2-4: Subsisting State Permits

2-2-5: Taxes Imposed; Effective Dates; Purposes

2-2-6: Sales Subject To Tax; Exemptions

2-2-7: Tax Due Date

2-2-8: Payment Of Tax; Brackets

2-2-9: Tax Constitutes Debt

2-2-10: Collection By Vendors

2-2-11: Returns, Remittances And Discounts

2-2-12: Delinquencies; Interest And Penalties

2-2-13: Erroneous Payments; Claim For Refund

2-2-14: Fraudulent Returns

2-2-15: Records Confidential

2-2-16: Amendments

2-2-17: Provisions Cumulative