Part 1. Board of Equalization.

§ 45-3-240. Compensation.

Part 2. Real Property.

§ 45-3-241. Procedure for sale and redemption of lands.

Part 3. Revenue Commissioner.

§ 45-3-242. Election of commissioner.

§ 45-3-242.01. Powers and duties.

§ 45-3-242.02. Deputies, clerks, and assistants.

§ 45-3-242.03. Oath of office; bond.

§ 45-3-242.04. Office space, equipment, etc.

§ 45-3-244.05. Applicability of Department of Revenue law, rules or regulations.

§ 45-3-242.06. Transitional provisions.

§ 45-3-242.07. Purpose of part.

Part 4. Tax, Ad Valorem.

Division 1.

§ 45-3-243. Special transaction fee.

Division 2.

§ 45-3-243.20. Additional tax for public school purposes in School Tax District No. 1.

Part 5. Tax, Tobacco

Division 1. 1990 Tax.

§ 45-3-244. County privilege, license, or excise tax - Established.

§ 45-3-244.01. County privilege, license, or excise tax - Purpose and intent.

§ 45-3-244.02. County privilege, license, or excise tax - Failure to add or levy tax; penalty.

§ 45-3-244.03. County privilege, license, or excise tax - Tax stamps.

§ 45-3-244.04. Rules and regulations.

§ 45-3-244.05. Applicability of Department of Revenue law, rules or regulations.

§ 45-3-244.06. Disposition of funds.

§ 45-3-244.07. Construction and application of subpart.

Division 2. 2003 Tax.

§ 45-3-244.30. County privilege, license, or excise tax - Established.

§ 45-3-244.31. County privilege, license, or excise tax - Purpose and intent.

§ 45-3-244.32. County privilege, license, or excise tax - Failure to add or levy tax; penalty; tax stamps; rules and regulations.

§ 45-3-244.33. Applicability of department laws, rules or regulations.

§ 45-3-244.34. Disposition of funds.

§ 45-3-244.35. Construction and application of subpart.

Part 6. Tax, Sales, Use, and Amusement.

§ 45-3-245. Levy of tax; collection and enforcement; disposition of funds.