Section
Specific Taxes
36.01 Telephone exchange tax
36.02 Utility tax
Excise Tax on Personal Property
36.15 Tax levied
36.16 Exemptions
36.17 Time when due; returns; payment
36.18 Tax constitutes debt
36.19 Collection by retailer or vendor
36.20 Revoking permits
36.21 Remunerative deductions
36.22 Interest and penalties
36.23 Erroneous payments; claim for refund
36.24 Fraudulent returns
36.25 Records confidential
36.26 Provisions cumulative
36.27 Definitions
36.28 Classification of taxpayers
36.29 Subsisting state permits
36.30 Purposes of revenues
Sales Tax
36.45 Citation and codification
36.46 Definitions
36.47 “Tax Collector” defined
36.48 Classification of taxpayers
36.49 Subsisting state permits
36.50 Effective date
36.51 Purpose of revenues
36.52 Tax rate; sales subject to tax
36.53 Exemptions; sales subject to other tax
36.54 Tax due when; returns; records
36.55 Payment of tax; brackets
36.56 Tax constitutes debt
36.57 Vendor’s duty to collect tax; penalties
36.58 Returns and remittances; discounts
36.59 Interest and penalties; delinquency
36.60 Waiver of interest and penalties
36.61 Erroneous payments; claim for refund
36.62 Fraudulent returns
36.63 Records confidential
36.64 Amendments
36.65 Provisions cumulative