Division 1. Cigarettes.

§ 45-2-244. Applicability.

§ 45-2-244.001. Definitions; construction.

§ 45-2-244.002. Levy of tax.

§ 45-2-244.003. Payment of tax through use of stamp.

§ 45-2-244.004. Duties of cigarette wholesalers, jobbers, and retailers.

§ 45-2-244.005. Supply and description of stamps.

§ 45-2-244.006. Disposition of funds.

§ 45-2-244.007. Rules and regulations.

§ 45-2-244.008. Violation - Duty to affix stamps.

§ 45-2-244.009. Violation - Classification.

§ 45-2-244.010. Additional penalty.

§ 45-2-244.011. Savings provision.

Division 2. Gasoline and Motor Fuel.

§ 45-2-244.030. Definitions.

§ 45-2-244.031. Levy of tax.

§ 45-2-244.032. Statement of sales and withdrawals; other information required.

§ 45-2-244.033. Recordkeeping.

§ 45-2-244.034. Report to commission.

§ 45-2-244.035. Failure to report.

§ 45-2-244.036. Enforcement of subpart.

§ 45-2-244.037. Delinquency.

§ 45-2-244.038. Payment deemed a credit against amount due.

§ 45-2-244.039. Violations.

§ 45-2-244.040. Reports of gasoline or motor fuel shipments.

§ 45-2-244.041. Special fund.

§ 45-2-244.042. Expenditures from special fund.

§ 45-2-244.043. Suspension of levy.

§ 45-2-244.044. Additional levy authorized.

Division 3. County General Fund and Juvenile Home.

§ 45-2-244.070. Applicability.

§ 45-2-244.071. Definitions.

§ 45-2-244.072. Special county privilege license tax.

§ 45-2-244.073. Payment of tax.

§ 45-2-244.074. Addition of tax to sales price or admission fee.

§ 45-2-244.075. Collections and enforcement.

§ 45-2-244.076. Application of state sales tax statutes.

§ 45-2-244.077. Charge for collections; dispositition of funds.

Division 4. Paralleling State Tax.

§ 45-2-244.100. Applicability.

§ 45-2-244.101. Definitions.

§ 45-2-244.102. Levy of additional sales tax paralleling state sales tax; exemptions.

§ 45-2-244.103. Payment of tax.

§ 45-2-244.104. Addition of tax to sales price or admission fee.

§ 45-2-244.105. Collections and enforcement.

§ 45-2-244.106. Application of state sales tax statutes.

§ 45-2-244.107. Charge for collection; disposition of funds.

Division 5. Tobacco Products.

§ 45-2-244.130. Levy of tax.

§ 45-2-244.131. Addition of tax to tobacco products.

§ 45-2-244.132. Failure to collect tax; powers and duties of department; unavailability of stamps.

§ 45-2-244.133. Time and manner of payment.

§ 45-2-244.134. Disposition of funds.

§ 45-2-244.135. Construction.

Division 6. Video Cassette Rentals.

§ 45-2-244.160. Privilege license fee.

Division 7. Tangible Personal Property Rentals.

§ 45-2-244.180. Definitions.

§ 45-2-244.181. Levy of tax.

§ 45-2-244.182. Exemptions.

§ 45-2-244.183. Monthly installments of taxes; statements of gross proceeds; disposition of funds; violations.

§ 45-2-244.184. Reports of cash or credit leases or rentals.

§ 45-2-244.185. Recordkeeping.

§ 45-2-244.186. Delinquent taxes.

§ 45-2-244.187. Rules and regulations.