Article24. Taxation.  


Part 1. Offices ol Tax Assessor and Tax Collector.
§ 45-24-240. Expense allowance.
Part 2. Tax, Ad Valorem.
§ 45-24-241. Applicability.
§ 45-24-241.01. Legislative findings.
§ 45-24-241.02. Levy of special property tax.
§ 45-24-241.03. Assessment and collection of tax; disposition of funds.
§ 45-24-241.04. Recordkeeping.
§ 45-24-241.05. Expense of funds; financial statement.
§ 45-24-241.06. Dissolution or abandonment of fire department.
§ 45-24-241.07. Personnel; liability of commissioners.
Part 3. Tax, Gasoline.
§ 45-24-242. Applicability.
§ 45-24-242.01. Definitions.
§ 45-24-242.02. Levy and payment of tax.
§ 45-24-242.03. Statement of sales and withdrawals.
§ 45-24-241.04. Recordkeeping.
§ 45-24-242.05. Reports to the commission.
§ 45-24-242.06. Failure to report.
§ 45-24-242.07. Enforcement.
§ 45-24-242.08. Delinquency of payment of tax.
§ 45-24-242.09. Actual payment deemed a credit against amount due.
§ 45-24-242.10. Violations.
§ 45-24-242.11. Report of shipments.
§ 45-24-242.12. Disposition of funds.
§ 45-24-242.13. Expenditures.
Part 4. Tax, Sales and Use.
§ 45-24-243. Applicability.
§ 45-24-243.01. Definitions.
§ 45-24-243.02. Levy of tax.
§ 45-24-243.03. Monthly report.
§ 45-24-243.04. Addition of tax to sales price or admission fee.
§ 45-24-243.05. Collection of tax; enforcement.
§ 45-24-243.06. Applicability of parallel state provisions.
§ 45-24-243.07. Charge for collection.
§ 45-24-243.08. Disposition of funds.
§ 45-24-243.09. Liability of commissioners.