CHAPTER 3
SALES TAX
SECTION:
4-3-1: General Provisions
4-3-1-1:  Short Title
4-3-1-2:  Definitions
4-3-1-3:  Confidential Nature Of Returns
4-3-1-4:  Tax Cannot Be Absorbed
4-3-1-5:  Excess Tax; Remittance
4-3-1-6:  License And Tax Additional
4-3-1-7:  Duty To Keep Records
4-3-1-8:  Administration
4-3-1-9:  Receipts; Disposition
4-3-1-10:  Applicability To Banks
4-3-1-11:  Statute Of Limitations
4-3-2: Licensing Requirements
4-3-3: Sales Tax Collection And Regulation
4-3-3-1:  Property And Services Taxed
4-3-3-2:  Collection Of Sales Tax
4-3-3-3:  Sales Tax Base; Schedule Of Sales Tax
4-3-3-4:  Credit Sales
4-3-3-5:  Bad Debt Charge-Offs
4-3-3-6:  Exemptions
4-3-3-7:  Map Or Location Guide Of Town Boundaries
4-3-4: Refunds
4-3-5: Enforcement
4-3-5-1:  Recovery Of Taxes, Penalty And Interest
4-3-5-2:  Tax Lien
4-3-5-3:  Interest On Tax Payments
4-3-5-4:  Other Remedies
4-3-5-5:  Jeopardy Assessment And Demands
4-3-6: Hearings And Appeals
4-3-6-1:  Hearings By Finance Director
4-3-6-2:  Review By District Court
4-3-6-3:  Alternate Review By Department Of Revenue
4-3-6-4:  Amendments
4-3-6-5:  Violation; Penalty
4-3-7: Miscellaneous Provisions
4-3-7-1:  Coordinated Audit
4-3-7-2:  Intercity Claims For Recovery
4-3-7-3:  Notice Of Sales Tax Ordinance Amendment
4-3-7-4:  Participation In Simplification Meetings