CHAPTER 5
PROPERTY EXCISE (USE) TAX

SECTION:

4-5-1: Citation

4-5-2: Purposes Of Revenues

4-5-3: Definitions

4-5-4: Classification Of Taxpayers

4-5-5: Excise Tax Levied; Tangible Personal Property

4-5-6: Exemptions

4-5-7: Filing Tax Return; Payment

4-5-8: Tax Constitutes Debt

4-5-9: Collection Of Tax

4-5-10: Revoking Permits

4-5-11: Remunerative Deductions Allowed

4-5-12: Delinquencies; Interest And Penalties

4-5-13: Erroneous Payments; Claim For Refund

4-5-14: Fraudulent Returns

4-5-15: Records Confidential

4-5-16: Subsisting State Permits

4-5-17: Provisions Cumulative