Part 1. Board of Equalization.

§ 45-13-240. Expense allowance.

Part 2. Revenue Commissioner.

Division 1. Office established.

§ 45-13-241. Consolidation of offices and duties of tax assessor and tax collector; chief clerk; oath and bond; office space, equipment; disposition of funds.

Division 2. Redemption of land.

§ 45-13-241.20. Tax sales, redemption duties transferred.

Part 3. Tax, Ad Valorem.

§ 45-13-242. Additional tax for public school purposes.

Part 4. Tax, Lodging.

§ 45-13-243. Levy of tax; promotion of tourism and economic development.

Part 5. Tax, Sales and Use.

§ 45-13-244. Levy and collection of tax; use of funds for jail construction, operation, etc., and for school purposes.

Part 6. Tax, Tobacco.

Division 1. 1992 Tax.

§ 45-13-245. Levy and collection of tax; disposition of funds.

Division 2. 2003 Tax.

§ 45-13-245.20. Additional tax.