Article24. Taxation.  


Part 1. Revenue Commissioner.
Division 1. Creation of Office.
§ 45-22-240. Consolidation of offices and powers.
Division 2. License Division.
§ 45-22-240.20. Personnel; monthly roster.
§ 45-22-240.21. Application.
§ 45-22-240.22. Remittance of payment.
§ 45-22-240.23. Fee for mailing.
§ 45-22-240.24. Expenses of commission; accountability for errors; use of mail.
§ 45-22-240.25. Forms.
§ 45-22-240.26. Payment in person.
§ 45-22-240.27. Transfer of function.
§ 45-22-240.28. Chief clerk.
§ 45-22-240.29. Voiding of license when payment noncollectible.
Division 3. Redemption of Land.
§ 45-22-240.50. Procedure for sale and redemption of lands.
Part 2. Tax. Gasoline and Motor Fuel.
§ 45-22-241. Administration and collection of taxes.
Part 3. Tax, Lodging.
§ 45-22-242. Levy of tax.
§ 45-22-242.01. Collection of tax.
§ 45-22-242.02. Filing of monthly report and payment.
§ 45-22-242.03. Cash and credit business.
§ 45-22-242.04. Annual report.
§ 45-22-242.05. Preservation and examination of records.
§ 45-22-242.06. Perjury.
§ 45-22-242.07. Inspection of reports or returns.
§ 45-22-242.08. Failure to add tax to service price.
§ 45-22-242.09. Enforcement.
§ 45-22-242.10. Application of state statutes.
§ 45-22-242.11. Charge for collection.
Part 4. Tax, Sales and Use.
Division 1. 1981 Tax.
§ 45-22-243. Definitions.
§ 45-22-243.01. Levy of sales tax.
§ 45-22-243.02. Levy of use tax.
§ 45-22-243.03. Payment of taxes; reports.
§ 45-22-243.04. Sales tax to be added to sales price or admission fee.
§ 45-22-243.05. Special provisions respecting payment of use tax; receipts and returns by registered sellers.
§ 45-22-243.06. Enforcement.
§ 45-22-243.07. Application of state statutes.
§ 45-22-243.08. Charge for collection; disposition of funds.
§ 45-22-243.09. Tax on automotive vehicles, farm machinery, and manufacturing machines.
§ 45-22-243.10. Monthly distribution of proceeds.
Division 2. One-Cent Tax.
§ 45-22-243.30. Applicability.
§ 45-22-243.31. Definitions.
§ 45-22-243.32. Levy of tax.
§ 45-22-243.33. Collection of tax; monthly report.
§ 45-22-243.34. Addition of tax to sales price or admission fee.
§ 45-22-243.35. Collection and enforcement.
§ 45-22-243.36. Application of state statutes.
§ 45-22-243.37. Charge for collection.
§ 45-22-243.38. Purpose.