Part 1. Revenue Commissioner.

Division 1. Creation of Office.

§ 45-17-240. Offices and duties of tax assessor and tax collector consolidated.

Division 2. Redemption of Land.

§ 45-17-240.20. Duties of judge of probate transferred.

§ 45-17-240.21. Duties of county treasurer transferred.

Part 2. Tax, Lodging.

§ 45-17-241. Applicability.

§ 45-17-241.01. Definitions.

§ 45-17-241.02. Effective date of taxes; imposition and disposition of tax; exemptions; records; penalty and interest.

§ 45-17-241.03. Violations.

§ 45-17-241.04. Construction; severability.

Part 3. Tax, Tobacco.

§ 45-17-242. Election to authorize tax.

§ 45-17-242.01. Levy of tax.

§ 45-17-242.02. Use of stamps for payment.

§ 45-17-242.03. Issuance of stamps.

§ 45-17-242.04. Rules and regulations; enforcement; compensation of officers and employees.

§ 45-17-242.05. Payment of tax; records; inspections; seizure and sale of contraband; appraisal; return of confiscated property; re-use of stamps or refill of packages.

§ 45-17-242.06. Disposition of funds for hospital purposes.

§ 45-17-242.07. Violations.

§ 45-17-242.08. Penalties.

Part 4. Tax, Sales and Use.

§ 45-17-243. Definitions.

§ 45-17-243.01. Authorization of levy of sales tax.

§ 45-17-243.02. Authorization of levy of use tax.

§ 45-17-243.03. Sales tax to be added to sales price.

§ 45-17-243.04. Collection of taxes.

§ 45-17-243.05. Enforcement of this act; civil suit; taxes a lien.

§ 45-17-243.06. Applicability of state sales and use tax statutes.

§ 45-17-243.07. Use of proceeds.

§ 45-17-243.08. Effective date; reduction in rates of taxes; termination of levy of taxes.

§ 45-17-243.09. No abatement of taxes.