Article24. Taxation.  


Part 1. Board of Equalization.
§ 45-26-240. Compensation.
Part 2. Redemption of Lands.
§ 45-26-241. Procedures for sale and redemption of lands.
Part 3. Revenue Commissioner.
§ 45-26-242. Consolidation of unified system.
Part 4. Tax, Ad Valorem.
§ 45-26-243. Additional tax for education purposes.
Part 5. Tax, Sales and Use.
Division 1. 1992 Tax.
§ 45-26-244. Applicability.
§ 45-26-244.01. Definitions.
§ 45-26-244.02. Levy of tax.
§ 45-26-244.03. Payment of tax.
§ 45-26-244.04. Addition of tax to sales price or admission fee.
§ 45-26-244.05. Collections and enforcement.
§ 45-26-244.06. Application of state statutes.
§ 45-26-244.07. Charge for collection.
Division 2. Rainy Day Fund.
§ 45-26-244.30. Applicability.
§ 45-26-244.31. Definitions.
§ 45-26-244.32. Levy of tax.
§ 45-26-244.33. Payment of tax.
§ 45-26-244.34. Addition of tax to sales price or admission fee.
§ 45-26-244.35. Collections and enforcement.
§ 45-26-244.36. Application of state statutes.
§ 45-26-244.37. Charge for collection.
§ 45-26-244.38. Authorization to levy tax; referendum; renewal and termination.
§ 45-26-244.39. Creation of fund.
Part 6. Tax. Severance.
§ 45-26-245. Definitions.
§ 45-26-245.01. Severance tax levied.
§ 45-26-245.02. Producer reports and payments.
§ 45-26-245.03. Purchaser and transporter reports.
§ 45-26-245.04. Collection of taxes; enforcement.
§ 45-26-245.05. Charge for collection.
§ 45-26-245.06. Disposition of funds.