Part 1. Revenue Commissioner.

§ 45-14-240. Office established.

§ 45-14-240.01. Powers and duties.

§ 45-14-240.02. Personnel.

§ 45-14-240.03. Oath and bond.

§ 45-14-240.04. Office space and equipment.

§ 45-14-240.05. Compensation.

§ 45-14-240.06. Offices of tax assessor and tax collector abolished.

§ 45-14-240.07. Purpose.

Part 2. Tax, Ad Valorem.

§ 45-14-241. Levy of tax; Clay County Hospital and Nursing Home.

Part 3. Tax, Gasoline.

§ 45-14-242. Applicability.

§ 45-14-242.01. Definitions.

§ 45-14-242.02. Levy and payment of tax.

§ 45-14-242.03. Statement of sales and withdrawals.

§ 45-14-242.04. Review of records; rules and regulations; recovery of collection costs.

§ 45-14-242.05. Failure to report; delinquency.

§ 45-14-242.06. Actual payment deemed a credit against amount due.

§ 45-14-242.07. Violations.

§ 45-14-242.08. County Special Road and Bridge Fund.

Part 4. Tax. Sales and Use.

§ 45-14-243. Applicability.

§ 45-14-243.01. Definitions.

§ 45-14-243.02. Levy of tax; exemptions.

§ 45-14-243.03. Monthly report.

§ 45-14-243.04. Addition of tax to sales price or admission fee.

§ 45-14-243.05. Collection of tax; enforcement.

§ 45-14-243.06. Applicability of parallel state provisions.

§ 45-14-243.07. Charge for collection; disposition of funds.

Part 5. Tax. Tobacco.

§ 45-14-244. Levy of tax; legislative intent.

§ 45-14-244.01. Addition of tax to tobacco products.

§ 45-14-244.02. Collection of tax; stamps.

§ 45-14-244.03. Applicability of state provisions.

§ 45-14-244.04. District Community Service Grant Authority.

§ 45-14-244.05. Disposition of funds.

§ 45-14-244.06. Construction.