Part 1. Revenue Commissioner.

Division 1. Creation of Office.

§ 45-31-240. Consolidation of offices and duties; compensation.

Division 2. Duties.

§ 45-31-240.20. Transfer of duties.

Division 3. Employees.

§ 45-31-240.40. Clerk hire allowances.

Part 2. Tax, Sales and Use.

§ 45-31-241. Levy of tax for public school purposes.

§ 45-31-241.01. Levy of tax for jail maintenance, road and bridge projects, and school resource officers.

Part 3. Tax. Tobacco.

§ 45-31-242. Levy of tax.

§ 45-31-242.01. Tax to be added to sales price of tobacco products.

§ 45-31-242.02. Violations.

§ 45-31-242.03. Tobacco stamps.

§ 45-31-242.04. Rules and regulations.

§ 45-31-242.05. Application of laws, rules, and regulations.

§ 45-31-242.06. Disposition of funds.

§ 45-31-242.07. Construction and application.