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