CHAPTER 2
SALES TAX

SECTION:

3-2-1: Title

3-2-2: Definitions

3-2-3: Classification Of Taxpayers

3-2-4: Subsisting State Permits

3-2-5: Effective Date

3-2-6: Purpose Of Revenues

3-2-7: Tax Rate; Sales Subject To Tax

3-2-8: Exemptions From Tax

3-2-9: Due Date

3-2-10: Payment Of Tax; Brackets

3-2-11: Tax Constitutes Debt

3-2-12: Collection By Vendors

3-2-13: Returns, Remittances And Discounts

3-2-14: Delinquencies; Interest And Penalties

3-2-15: Erroneous Payment; Claim For Refund

3-2-16: Fraudulent Returns

3-2-17: Records Confidential

3-2-18: Amendments

3-2-19: Provisions Cumulative And Severable