Section
97.01 Definitions
97.02 Rate of tax
97.03 Exemptions
97.04 Price to be marked on ticket
97.05 License required
97.06 Reporting and remitting
97.07 Penalties and interest
97.08 Failure to collect and report tax; determination of tax by Tax Commissioner
97.09 Appeal
97.10 Records
97.11 Refunds
97.12 Taxes made a lien
97.13 Moneys received, where credited
97.99 Penalty