Part 1. Board of Equalization.

§ 45-1-240. Expense allowance.

Part 2. Revenue Commissioner.

§ 45-1-241. Election of commissioner.

§ 45-1-241.01. Duties of commissioner.

§ 45-1-241.02. Deputies, clerks, and assistants.

§ 45-1-241.03. Oath of office, bond.

§ 45-1-241.04. Facilities and equipment.

§ 45-1-241.05. Collection and disposition of funds; compensation of county revenue commissioner.

§ 45-1-241.06. Offices of tax assessor and tax collector abolished.

§ 45-1-241.07. Purpose.

Part 3. Tax, Ad Valorem.

Division 1. Emergency Services.

§ 45-1-242. Reserved.

Division 2. Firefighters Association.

§ 45-1-242.20. Applicability of Subpart 2.

§ 45-1-242.21. Legislative findings.

§ 45-1-242.22. Special property tax for fire, emergency medical, and rescue services.

§ 45-1-242.23. Assessment and collection of tax; distribution of funds.

§ 45-1-242.24. Eligible volunteer fire department under Subpart 2.

§ 45-1-242.25. Use of funds; accounting forms.

§ 45-1-241.26. Disposition of funds upon dissolution or abandonment of eligible volunteer fire department.

§ 45-1-242.27. Liability of personnel.

Part 3. School Purposes.

§ 45-1-242.50. Reserved.

Part 4. Tax, General.

§ 45-1-243. Definitions.

§ 45-1-243.01. Authorization of levy of sales tax.

§ 45-1-243.02. Authorization of levy of use tax.

§ 45-1-243.03. Payment of taxes herein levied; reports by taxpayers.

§ 45-1-243.04. Sales tax to be added to sales price or admission fee.

§ 45-1-243.05. Special provisions respecting payment of use tax; receipts and returns by registered sellers.

§ 45-1-243.06. Enforcement of this subpart; taxes a lien.

§ 45-1-243.07. Applicability of state sales and use tax statutes.

§ 45-1-243.08. Charge of State Department of Revenue; disposition of tax proceeds.

§ 45-1-243.09. Use of tax proceeds.

§ 45-1-243.10. Effective date of levy.

Part 5. Tax, Sales and Use.

§ 45-1-244. The Crime Prevention Inc. and Spinners Inc.