Part 1. Board of Equalization.

§ 45-9-240. Compensation.

Part 2. Revenue Commissioner.

§ 45-9-241. Office established.

Part 3. Tax, Ad Valorem.

Division 1. Education and Roads.

§ 45-9-242. Education and road construction purposes.

Division 2. Exemptions.

§ 45-9-242.20. Granting of exemptions.

Division 3. General Purposes.

§ 45-9-242.40. General county purposes.

Part 4. Tax, General.

Division 1. Business.

§ 45-9-243. Annual license or privilege fees.

Division 2. Lodging.

§ 45-9-243.20. Privilege or license tax.

Division 3. Tangible Personal Property Rentals.

§ 45-9-243.40. Privilege or license tax.

Part 5. Tax; Tobacco.

§ 45-9-244. Tobacco products.

Part 6. Tax, Sales and Use.

§ 45-9-245. Applicability.

§ 45-9-245.01. Definitions.

§ 45-9-245.02. Levy of tax.

§ 45-9-245.03. Payment of tax.

§ 45-9-245.04. Addition of tax to sales price or admission fee.

§ 45-9-245.05. Collections and enforcement.

§ 45-9-245.06. Application of state sales tax statutes.

§ 45-9-245.07. Charge for collection.

§ 45-9-245.08. Disposition of funds.