Part 1. Board of Equalization.

§ 45-16-240. Expense allowance.

Part 2. Revenue Commissioner.

§ 45-16-241. Procedure for redemption of lands.

Part 3. Tax, Sales and Use.

Division 1. Motor Vehicles.

§ 45-16-242. Collection and distribution of taxes; powers and duties of revenue commissioner transferred.

Division 2. Tobacco.

§ 45-16-242.20. Imposition of tax.

§ 45-16-242.21. Tax to be added to sales price of tobacco products.

§ 45-16-242.22. Failure to add or levy tax.

§ 45-16-242.23. Disposition of funds.

§ 45-16-242.24. Tobacco stamps.

§ 45-16-242.25. Rules and regulations.

§ 45-16-242.26. Application of Department of Revenue laws, rules, and regulations.

§ 45-16-242.27. Construction and application.

§ 45-16-242.28. Relation to other laws.