Article24. Taxation.  


Part 1. Tax Assessor, Tax Collector, and Revnue Commissioner.
Division 1. Compensation.
§ 45-33-240. Salary; expense allowance.
Division 2. Consolidated Office.
§ 45-33-240.20. Consolidation of offices; unified system.
§ 45-33-240.21. Duties of county revenue commissioner.
§ 45-33-240.22. Personnel.
§ 45-33-240.23. Bond.
§ 45-33-240.24. Office space and equipment.
§ 45-33-240.25. Performance of duties; salary.
§ 45-33-240.26. Abolition of offices.
§ 45-33-240.27. Purpose of subpart.
§ 45-33-240.28. Vacancies in office.
Part 2. Tax; Ad Valorem.
§ 45-33-241. Levy of tax.
§ 45-33-241.01. Disposition of funds.
Part 3. Tax, Tobacco.
Division 1. 1991 Tax.
§ 45-33-242. Levy of tax.
§ 45-33-242.01. Tax to be added to sales price of cigarettes; enforcement.
§ 45-33-242.02. Tobacco stamps.
§ 45-33-242.03. Rules and regulations.
§ 45-33-242.04. Application of laws, rules, and regulations.
§ 45-33-242.05. Disposition of funds.
§ 45-33-242.06. Construction and application.
Division 2. 1999 Tax.
§ 45-33-242.30. Levy of tax.
§ 45-33-242.31. Tax to added to sale price of tobacco products.
§ 45-33-242.32. Violations; collection; tobacco stamps; rules and regulations.
§ 45-33-242.33. Application of laws, rules, and regulations.
§ 45-33-242.34. Disposition of funds.
§ 45-33-242.35. Construction and application.
Part 4. Tax. Severance.
§ 45-33-243. Definitions.
§ 45-33-243.01. Levy of tax.
§ 45-33-243.02. Producer reports and payments.
§ 45-33-243.03. Purchaser and transporter reports.
§ 45-33-243.04. Collection of taxes; enforcement.
§ 45-33-243.05. Charge for collection.
§ 45-33-243.06. Disposition of funds.