CHAPTER 2
SALES TAX
SECTION:
3-2-1: Definitions
3-2-2: Classification Of Taxpayers
3-2-3: Subsisting State Permits
3-2-4: Tax Imposed; Purpose Of Revenues
3-2-5: Sales Subject To Tax; Exemptions
3-2-6: Due Date; Manner Of Payment
3-2-7: Bracket System
3-2-8: Tax Constitutes Debt
3-2-9: Collection By Vendors
3-2-10: Returns, Remittances And Discounts
3-2-11: Interest And Penalties; Delinquency
3-2-12: Erroneous Payments; Claim For Refund
3-2-13: Fraudulent Returns
3-2-14: Records Confidential
3-2-15: Amendments
3-2-16: Provisions Cumulative