Part 1. Board of Equalization.

§ 45-20-240. Compensation.

Part 2. Revenue Commissioner.

Division 1. Creation of Office.

§ 45-20-241. Election; term of office.

§ 45-20-241.01. Duties of revenue commissioner.

§ 45-20-241.02. Clerks.

§ 45-20-241.03. Oath of office; bond.

§ 45-20-241.04. Office space and equipment.

§ 45-20-241.05. Collection and disposition of funds; compensation.

§ 45-20-241.06. Consolidation of offices.

§ 45-20-241.07. Offices of tax assessor and tax collector abolished.

Division 2. Redemption of Land.

§ 45-20-241.30. Tax sales, redemption duties transferred.

Part 3. Tax, Sales and Use.

Division 1. Exemptions.

§ 45-20-242. Rescue squads.

Division 2. Sales Tax.

§ 45-20-242.20. Applicability.

§ 45-20-242.21. Definitions.

§ 45-20-242.22. Levy of tax; exemptions.

§ 45-20-242.23. Monthly report.

§ 45-20-242.24. Addition of tax to sales price or admission fee.

§ 45-20-242.25. Collection of tax; enforcement.

§ 45-20-242.26. Applicability of parallel state provisions.

§ 45-20-242.27. Charge for collection; disposition of funds.

Division 3. Sales and Use Tax.

§ 45-20-242.50. Applicability.

§ 45-20-242.51. Privilege license and excise taxes.

§ 45-20-242.52. When taxes effective.

§ 45-20-242.53. Payment and reporting.

§ 45-20-242.54. Receipts; quarterly returns.

§ 45-20-242.55. Addition of tax to sales price or admission fee.

§ 45-20-242.56. Collection of tax; enforcement.

§ 45-20-242.57. Applicability of parallel state provisions.

§ 45-20-242.58. Charge for collection.

§ 45-20-242.59. Disposition of funds.

Division 4. Use Tax.

§ 45-20-242.80. Vehicle use tax.

§ 45-20-242.81. Levy of additional use tax.

Part 4. Tax. Lodging.

§ 45-20-243. Levy of tax.

§ 45-20-243.01. Exemptions.

§ 45-20-243.02. Monthly report; records; penalties.

§ 45-20-243.03. Application of state statutes.

§ 45-20-243.04. Disposition of funds.

§ 45-20-243.05. Severability.

§ 45-20-243.06. Cost of collection.