Part 1. Revenue Commissioner.

Division 1. Compensation.

§ 45-23-240. Expense allowance; salary.

Division 2. Creation of Office.

§ 45-23-240.20. Consolidation of offices and duties.

Division 3. License Division.

Division 1. Creation.

§ 45-23-240.40. Creation; clerks and assistants.

§ 45-23-240.41. Duties; commission and fees.

§ 45-23-240.42. Recordkeeping.

§ 45-23-240.43. Charge and collection of fees.

§ 45-23-240.44. Payment of tax required for issuance of license.

§ 45-23-240.45. Assessment.

§ 45-23-240.46. Renewal by mail; Mail Order Fee.

Division 2. License Renewal by Mail.

§ 45-23-240.60. Mail order procedures.

Division 3. Worthless Checks.

§ 45-23-240.80. Invalid check procedures.

Part 2. Tax, Sales and Use.

§ 45-23-241. Sales and use tax for schools.

Part 3. Tax, Tobacco.

§ 45-23-242. Levy of tax.

§ 45-23-242.01. Tax to be added to sales price of tobacco products.

§ 45-23-242.02. Tobacco stamps.

§ 45-23-242.03. Rules and regulations.

§ 45-23-242.04. Application of laws, rules, and regulations.

§ 45-23-244.05. Disposition of funds.

§ 45-23-242.06. Construction and application.

Part 4. Lodging Tax.

§ 45-23-243. Lodging tax levied.