Part 1. Board of Equalization.

§ 45-36-241. Relief from obligations incurred in relation to excessive homestead exemptions.

Part 2. Revenue Commissioner.

Division 1. Budgetary Operations.

§ 45-36-241. Relief from obligations incurred in relation to excessive homestead exemptions.

§ 45-36-241.01. Merger of operations.

Division 2. Creation of Office.

§ 45-36-241.20. County revenue commissioner.

Division 3. Motor Vehicles.

§ 45-36-241.40. Motor vehicle license and title division; personnel.

§ 45-36-241.41. Duties; commissions and fees.

§ 45-36-241.42. Recordkeeping.

§ 45-36-241.43. Charge and collection of fees.

§ 45-36-241.44. Payment of tax required for issuance of license.

§ 45-36-241.45. Assessments.

§ 45-36-241.46. Voiding of license tag upon invalid payment.

§ 45-36-241.47. Application and renewal by mail.

Division 4. Redemption of Lands.

§ 45-36-241.70. Procedure for sale and redemption of lands.

Part 3. Tax, Ad Valorem.

§ 45-36-242. Late payment penalty.

Part 4. Tax, Gasoline.

§ 45-36-243. Definitions.

§ 45-36-243.01. Excise tax authorized.

§ 45-36-243.02. Statement of sales and withdrawals.

§ 45-36-243.03. Recordkeeping.

§ 45-36-243.04. Report of business address.

§ 45-36-243.05. Violations.

§ 45-36-243.06. Enforcement.

§ 45-36-243.07. Delinquency in payment of tax.

§ 45-36-243.08. Payment of tax

§ 45-36-243.09. Penalties.

§ 45-36-243.10. Quarterly reports.

§ 45-36-243.11. Special fund.

§ 45-36-243.12. Use of funds.

§ 45-36-243.13. Construction of part.

Part 5. Tax, Lease.

§ 45-36-244. Levy of tax.

Part 6. Tax, Lodging.

§ 45-36-245. Levy of tax; exemptions; payment; recordkeeping; disposition of funds.

§ 45-36-245.01. Additional lodging tax.

Part 7. Tax, Severance.

§ 45-36-246. Levy and collection of tax.

Part 8. Tax. Tobacco.

§ 45-36-247. Levy of tax; collection; enforcement; rules and regulations; disposition of funds.