Chapter 44-19 - SALES AND USE TAXES - ENFORCEMENT AND COLLECTION
- Section 44-19-1 - Annual permit required - retail business subject to sales tax - promotion of shows - revocation of show permit
- Section 44-19-2 - Issuance of permit - assignment prohibited - display - fee for renewal after suspension or revocation
- Section 44-19-3 - Temporary permits
- Section 44-19-4 - Return of permit on cessation of business - Cancellation
- Section 44-19-5 - Suspension or revocation of permit - New permit
- Section 44-19-5.1 - Injunctive relief - Jurisdiction of court
- Section 44-19-6 - Penalty for business without permit
- Section 44-19-7 - Registration of retailers
- Section 44-19-8 - Separate listing of tax in price
- Section 44-19-9 - Advertisement as to assumption of tax by retailer
- Section 44-19-10 - Monthly returns and payments - Monthly reports by show promoters
- Section 44-19-10.1 - Prepayment of sales tax on cigarettes
- Section 44-19-10.2 - Floor stock tax on inventory
- Section 44-19-10.3 - Electronic filing of sales tax returns
- Section 44-19-11 - Deficiency determinations - Interest
- Section 44-19-12 - Pecuniary penalties for deficiencies
- Section 44-19-13 - Notice of determination
- Section 44-19-14 - Determination without return - Interest and penalties
- Section 44-19-15 - Jeopardy determinations
- Section 44-19-15.2 - Flea markets
- Section 44-19-16 - Finality of determination - Time payment due
- Section 44-19-17 - Hearing by administrator on application
- Section 44-19-18 - Appeals
- Section 44-19-19 - Judgment on review
- Section 44-19-20 - Interest and penalties on delinquent payments
- Section 44-19-20.1 - Interest on overpayments
- Section 44-19-21 - Taxes as debt to state - Lien on real estate
- Section 44-19-22 - Notice of transfer of business - taxes due immediately
- Section 44-19-23 - Collection powers - Surety bond to pay
- Section 44-19-24 - Disposition of proceeds
- Section 44-19-25 - Claims for refund - Hearing - Judicial review
- Section 44-19-26 - Payment of refunds
- Section 44-19-27 - Records required - Users - Collectors of taxes - Promoters - Inspection and preservation of records
- Section 44-19-27.1 - Examination of taxpayer's records - Witnesses
- Section 44-19-27.2 - Power to summon witnesses and evidence
- Section 44-19-27.3 - Service of summons
- Section 44-19-27.4 - Enforcement of summons
- Section 44-19-28 - Reports required as to use tax
- Section 44-19-29 - Access to records of state agencies
- Section 44-19-30 - Information confidential - Types of disclosure authorized
- Section 44-19-30.1 - Waiver of confidentiality
- Section 44-19-31 - Penalty for violations generally
- Section 44-19-32 - Deposit in mail as sufficient notice
- Section 44-19-33 - Rules and regulations - Forms
- Section 44-19-34 - Service of process - Director of business regulation as agent of nonresident seller
- Section 44-19-35 - Tax collection as property held in trust for the state
- Section 44-19-36 - Notice to segregate trust funds
- Section 44-19-37 - Penalty for misappropriation
- Section 44-19-38 - Remedy not exclusive
- Section 44-19-39 - Exclusion of certain small sales
- Section 44-19-40 - Disposition of revenue
- Section 44-19-41 - Materialperson - Definitions and applicability
- Section 44-19-42 - Suppression of sales - definitions and applicability
- Section 44-19-43 - Managed audit program