Part 1. Redemption of Lands.

§ 45-10-240. Procedure for selling and redeeming lands.

Part 2. Revenue Commissioner.

§ 45-10-241. Establishment of office; duties; deputies; bond; compensation.

§ 45-10-241.01. Budgetary operations and functions; financing of office.

Part 3. Tax, Ad Valorem

§ 45-10-242. Authorization to increase ad valorem school tax.

Part 4. Tax, Lodging

§ 45-10-243. Lodging tax levied.

§ 45-10-243.01. Exemptions.

§ 45-10-243.02. Monthly report; payment of tax; records; penalties.

§ 45-10-243.03. Application of state statutes.

§ 45-10-243.04. Deposit of proceeds.

§ 45-10-243.05. Commerce Clause.

§ 45-10-243.06. Deduction of cost of making collections.

Part 5. Tax, Sales and Use.

Division 1. 1979 Tax.

§ 45-10-244. Definitions.

§ 45-10-244.01. Authorization of levy of sales tax.

§ 45-10-244.02. Authorization of levy of use tax.

§ 45-10-244.03. Payment of taxes herein levied: Reports by taxpayers.

§ 45-10-244.04. Sales tax to be added to sales price or admission fee.

§ 45-10-244.05. Special provisions respecting payment of use tax: receipts and returns by registered sellers.

§ 45-10-244.06. Enforcement of this subpart; civil suit; taxes a lien.

§ 45-10-244.07. Applicability of state sales and use tax statutes.

§ 45-10-244.08. Charge of State Department of Revenue: its disposition of tax proceeds.

§ 45-10-244.09. Use of tax proceeds.

§ 45-10-244.10. Effective date of levy.

Division 2. 1985 Tax

§ 45-10-244.30. Applicability.

§ 45-10-244.31. Definitions.

§ 45-10-244.32. Authorization of levy of tax.

§ 45-10-244.33. Payment of taxers herein levied; reports by taxpayers.

§ 45-10-244.34. Sales tax to be added to sales price or admission fee.

§ 45-10-244.35. Enforcement; civil suit; taxes a lien.

§ 45-10-244.36. Applicability of state sales tax statutes.

§ 45-10-244.37. Charge of State Department of Revenue; disposition of tax proceeds.

Part 6. Tax, Tobacco.

§ 45-10-245. Imposition of tax.

§ 45-10-245.01. Tax to be added to sales price of tobacco products.

§ 45-10-245.02. Tobacco stamps.

§ 45-10-245.03. Rules and regulations.

§ 45-10-245.04. Application of Department of Revenue laws, rules, and regulations.

§ 45-10-245.05. Disposition of proceeds.

§ 45-10-245.06. Construction and application.