Section
Sales Tax
34.01 Title
34.02 Definitions
34.03 Taxpayer classification
34.04 Subsisting state permits
34.05 Taxes levied; effective dates
34.06 Purpose of revenues
34.07 Sales subject to tax; exemptions
34.08 Tax due date
34.09 Payment of tax; tax brackets
34.10 Tax constitutes debt
34.11 Collection by vendors
34.12 Returns, remittances and discounts
34.13 Delinquency; interest and penalties
34.14 Erroneous payment; claim for refund
34.15 Records confidential
34.16 Amendment approval
34.17 Provisions cumulative
Use Tax
34.30 Title
34.31 Definitions
34.32 Taxpayer classification
34.33 Subsisting state permits
34.34 Tax levied; transactions subject to tax
34.35 Exemptions
34.36 Purpose of revenues
34.37 Tax due date; manner of payment
34.38 Tax constitutes debt
34.39 Collection by retailers or vendors
34.40 Revocation of permit
34.41 Remunerative deductions allowed to vendors of other states
34.42 Delinquency; interest and penalties
34.43 Erroneous payment; claim for refund
34.44 Records confidential
34.45 Provisions cumulative
Utilities Tax
34.60 Tax levied
34.61 Application of tax; franchises excepted
34.62 Term of levy; monthly payment
34.63 Failure to pay
34.64 Tax constitutes lien
34.99 Penalty