Article24. Taxation.  


Part 1. Board of Equalization.
Division 1. Creation of Office.
§ 45-32-240. Compensation.
Part 2. Compensation.
§ 45-32-241. Consolidation of unified system.
Part 3. Tax, Ad Valorem.
§ 45-32-242. Levy of tax for general purposes.
§ 45-32-242.01. Levy of tax for certain purposes.
§ 45-32-242.02. Levy of additional tax.
§ 45-32-242.03. Levy of tax for Greene County Emergency Medical Authority.
§ 45-32-242.04. Additional tax for educational purposes.
Part 4. Tax, Beer.
§ 45-32-243. Disposition of funds.
Part 5. Tax. Gasoline.
§ 45-32-244. Definitions.
§ 45-32-244.01. Levy of tax.
§ 45-32-244.02. Statement of sales and withdrawals.
§ 45-32-244.03. Recordkeeping.
§ 45-32-244.04. Report of business address.
§ 45-32-244.05. Violations.
§ 45-32-244.06. Enforcement.
§ 45-32-244.07. Delinquency in payment of tax.
§ 45-32-244.08. Payment of tax deemed a credit against amount due.
§ 45-32-244.09. Penalties.
§ 45-32-244.10. Quarterly reports of gasoline shipments.
§ 45-32-244.11. Disposition of proceeds.
Part 6. Tax. Lodging.
§ 45-32-245. Levy of tax; records and reporting; disposition of funds.
Part 7. Tax, Sales and Use.
§ 45-32-246. Referendum authorized.
§ 45-32-246.01. Levy of tax.
§ 45-32-246.02. Imposition of excise tax.
§ 45-32-246.03. Applicability of state provisions; exemptions.
§ 45-32-246.04. Collection of taxes.
§ 45-32-246.05. Disposition of funds.
§ 45-32-246.06. Enforcement.
Part 8. Tax. Tobacco.
§ 45-32-247. Levy of tax.