CHAPTER 2
TAX ADMINISTRATION CODE

SECTION:

3-2-1: Title

3-2-2: Legislative Intent

3-2-3: Imposition Of Taxes And Taxation Rates

3-2-4: Application; Construction

3-2-5: Definitions

3-2-6: Taxable Transactions, Commodities And Services

3-2-7: Exempt Transactions, Commodities And "Persons"

3-2-8: Taxpayer (Vendor And Consumer) Liability

3-2-9: Licensing

3-2-10: Reporting

3-2-11: Special Accounting

3-2-12: Administration

3-2-13: Addition To Tax; Penalties And Interest

3-2-14: Overpayments And Refunds

3-2-15: Hearings

3-2-16: Appeals

3-2-17: Assessments; Liens; Distraints; Seizure And Sale; Compromise; Closing Agreements

3-2-18: Violations; Evasion; Penalty

3-2-19: Limitations

3-2-20: Coordinated Audit Procedure

3-2-21: Intertown Claims For Recovery

3-2-22: Notice Of Sales Tax Ordinance Amendment

3-2-23: Miscellaneous Regulations

3-2-24: Enhanced Sales Tax Incentive Program