§ 40-23-60. Definitions.

§ 40-23-61. Property taxed; persons liable.

§ 40-23-62. Exemptions.

§ 40-23-63. Agricultural machinery or equipment - Tax imposed; rate; who liable.

§ 40-23-64. Agricultural machinery or equipment - Enforcement; application of administrative provisions of article.

§ 40-23-65. Credit for sales or use tax paid to another state.

§ 40-23-66. Retail sellers to register and give information.

§ 40-23-67. Seller to collect tax; seller not to assume or absorb tax.

§ 40-23-68. Seller to file returns.

§ 40-23-74. Extension of time for making return.

§ 40-23-75. Deposit of security.

§ 40-23-77. Discount; distribution and expenditure.

§ 40-23-82. Final return of retailer selling out; purchaser to retain part of purchase money.

§ 40-23-83. Records to be kept; enforcement of article; promulgation of regulations, etc.

§ 40-23-85. Disposition of funds derived from tax.

§ 40-23-88. Penalties.