Article 2 - USE TAX
- Section 40-23-60 - Definitions
- Section 40-23-61 - Property taxed; persons liable
- Section 40-23-62 - Exemptions
- Section 40-23-63 - Agricultural and fishing machinery or equipment - Tax imposed; rate; who liable
- Section 40-23-64 - Agricultural machinery or equipment - Enforcement; application of administrative provisions of article
- Section 40-23-65 - Credit for sales or use tax paid to another state
- Section 40-23-66 - Retail sellers to register and give information
- Section 40-23-67 - Seller to collect tax; seller not to assume or absorb tax
- Section 40-23-68 - Seller to file returns
- Section 40-23-74 - Extension of time for making return
- Section 40-23-75 - Deposit of security
- Section 40-23-77 - Discount; distribution and expenditure
- Section 40-23-82 - Final return of retailer selling out; purchaser to retain part of purchase money
- Section 40-23-83 - Records to be kept; enforcement of article; promulgation of regulations, etc
- Section 40-23-85 - Disposition of funds derived from tax
- Section 40-23-88 - Penalties