Part 1. Board of Equalization.

§ 45-18-240. Compensation.

Part 2. Revenue Commissioner.

§ 45-18-241. Consolidation of offices and powers; oath; compensation.

Part 3. Tax, Loding.

§ 45-18-242. Lodging tax levied; exemptions.

§ 45-18-242.01. Collection of tax.

§ 45-18-242.02. Tax due dates; gross proceeds statements.

§ 45-18-242.03. Monthly reports of cash and credit businesses.

§ 45-18-242.04. Tax returns, forms, and remittances.

§ 45-18-242.05. Recordkeeping.

§ 45-18-242.06. Oaths; perjury.

§ 45-18-242.07. Inspection of reports or returns.

§ 45-18-242.08. Failure to include tax; absorption or refund of tax.

§ 45-18-242.09. Enforcement of collection of taxes.

§ 45-18-242.10. Application of state statutes.

§ 45-18-242.11. Disposition of funds.

§ 45-18-242.12. Relation to other laws.

Part 4. Tax, Sales and Use.

§ 45-18-243. Applicability.

§ 45-18-243.01. Relation to state statutes.

§ 45-18-243.02. Levy of tax; exemptions.

§ 45-18-243.03. Monthly report.

§ 45-18-243.04. Addition of tax to sales price or admission fee.

§ 45-18-243.05. Collection of tax; enforcement.

§ 45-18-243.06. Applicability of parallel state provisions.

§ 45-18-243.07. Charge for collection; disposition of funds.

Part 5. Tax, Tobacco.

§ 45-18-244. Levy of tax; legislative intent.

§ 45-18-244.01. Addition of tax to tobacco products.

§ 45-18-244.02. Collection of tax; stamps.

§ 45-18-244.03. Applicability of state provisions.

§ 45-18-244.04. Disposition of funds.

§ 45-18-244.05. Construction.