CHAPTER 2
SALES TAX

SECTION:

2-2-1: Citation

2-2-2: Definitions

2-2-3: Tax Collector Designated

2-2-4: Classification Of Taxpayers

2-2-5: Subsisting State Permits

2-2-6: Effective Date

2-2-7: Purpose Of Revenues

2-2-8: Tax Rate; Sales Subject To Tax

2-2-9: Exemptions

2-2-10: Tax Due When; Returns; Records

2-2-11: Payment Of Tax; Brackets

2-2-12: Tax Constitutes Debt

2-2-13: Vendor's Duty To Collect Tax; Penalties

2-2-14: Returns And Remittances; Discounts

2-2-15: Interest And Penalties

2-2-16: Erroneous Payments; Claim For Refund

2-2-17: Fraudulent Returns

2-2-18: Records Confidential

2-2-19: Amendments

2-2-20: Provisions Cumulative