Part 1. Revenue Commissioner.

Division 1. Creation of Office.

§ 45-19-240. Consolidation of unified system.

Division 2. Redemption of Land.

§ 45-19-240.20. Procedure for sale and redemption of lands.

Part 2. Tax, Business or License.

§ 45-19-241. Annual licensure or privilege fee.

Part 3. Tax, Lodging.

§ 45-19-242. Levy of tax; promotion of tourism and economic development.

Part 4. Tax, Sales and Use.

§ 45-19-243. Applicability.

§ 45-19-243.01. State sales and use tax defined.

§ 45-19-243.02. Levy of tax; exemptions.

§ 45-19-243.03. Monthly report.

§ 45-19-243.04. Addition of tax to sales price or admission fee.

§ 45-19-243.05. Collection of tax; enforcement.

§ 45-19-243.06. Applicability of parallel state provisions.

§ 45-19-243.07. Charge for collection; disposition of funds.

Part 5. Tax, Severance.

§ 45-19-244. Definitions.

§ 45-19-244.01. Levy of tax; mining fee.

§ 45-19-244.02. Monthly report - Producers.

§ 45-19-244.03. Monthly report - Purchasers and transporters.

§ 45-19-244.04. Collection of taxes; enforcement.

§ 45-19-244.05. Charge for collection.

§ 45-19-244.06. Disposition of funds.

§ 45-19-244.07. Expiration date.

Part 6. Tax, Tobacco.

§ 45-19-245. Levy and collection of tax; disposition of funds.