Article24. Taxation.  


Part 1. Revenue Commisioner.
Division 1. Employees.
§ 45-30-240. Clerks.
Division 2. Motor Vehicle License Division.
§ 45-30-240.20. Creation; branch office.
§ 45-30-240.21. Duties; collection of monies.
§ 45-30-240.22. Recordkeeping.
§ 45-30-240.23. Voiding of license for invalid payment.
§ 45-30-240.24. Payment of tax required for issuance of license.
§ 45-30-240.25. Assessment.
§ 45-30-240.26. Renewal by mail; mail order fee.
Division 3. Office Established.
§ 45-30-240.50. Consolidation of offices and duties.
Division 4. Operation of Office.
§ 45-30-240.70. Budgetary operations and functions.
§ 45-30-240.71. Disposition of proceeds.
§ 45-30-240.72. Maintenance of records; public access.
§ 45-30-240.73. Tax sales, redemption duties transferred.
Part 2. Tax, Gasoline.
§ 45-30-241. Definitions.
§ 45-30-241.01. Levy and payment of tax.
§ 45-30-241.02. Statement of sales and withdrawals.
§ 45-30-241.03. Recordkeeping.
§ 45-30-241.04. Reports to the commission.
§ 45-30-241.05. Enforcement.
§ 45-30-241.06. Delinquency of payment of tax.
§ 45-30-241.07. Actual payment deemed a credit against amount due.
§ 45-30-241.08. Violations.
§ 45-30-241.09. Report of shipments.
§ 45-30-241.10. Disposition of funds.
Part 3. Tax, Lodging.
§ 45-30-242. Levy of tax; collection and disposition.
Part 4. Tax, Oil and Gas Severance.
§ 45-30-243. Disposition of privilege tax on production.
Part 5. Tax, Sales and Use, Automobiles.
§ 45-30-244. Levy of tax; collection and disposition.
Part 6. Tax, Tobacco.
Division 1. 1963 Tax.
§ 45-30-245. Levy of tax.
§ 45-30-245.01. Addition of tax to purchase price.
§ 45-30-245.02. Tobacco stamps.
§ 45-30-245.03. Rules and regulations.
§ 45-30-245.04. Application of laws, rules, and regulations.
§ 45-30-245.05. Disposition of funds.
§ 45-30-245.06. Construction and application.
Division 2. 1988 Tax.
§ 45-30-245.30. Levy of tax.
§ 45-30-245.31. Tax to be added to and stated separately from purchase price.
§ 45-30-245.32. Enforcement.
§ 45-30-245.33. Rules and regulations.
§ 45-30-245.34. Application of laws, rules and regulations.
§ 45-30-245.35. Disposition of funds.
§ 45-30-245.36. Construction and application.