Part 130 - RETAILERS' OCCUPATION TAX
- Subpart A - NATURE OF TAX (§§ 130.101 — 130.120)
- Subpart B - SALE AT RETAIL (§§ 130.201 — 130.225)
- Subpart C - CERTAIN STATUTORY EXEMPTIONS (§§ 130.305 — 130.351)
- Subpart D - GROSS RECEIPTS (§§ 130.401 — 130.455)
- Subpart E - RETURNS (§§ 130.501 — 130.560)
- Subpart F - INTERSTATE COMMERCE (§§ 130.601 — 130.610)
- Subpart G - CERTIFICATE OF REGISTRATION (§§ 130.701 — 130.745)
- Subpart H - BOOKS AND RECORDS (§§ 130.801 — 130.825)
- Subpart I - PENALTIES AND INTEREST (§§ 130.901 — 130.915)
- Subpart J - BINDING OPINIONS (§ 130.1001)
- Subpart K - SELLERS LOCATED ON, OR SHIPPING TO, FEDERAL AREAS (§§ 130.1101 — 130.1110)
- Subpart L - TIMELY MAILING TREATED AS TIMELY FILING AND PAYING (§§ 130.1201 — 130.1205)
- Subpart M - LEASED PORTIONS OF LESSOR'S BUSINESS SPACE (§§ 130.1301 — 130.1310)
- Subpart N - SALES FOR RESALE (§§ 130.1401 — 130.1420)
- Subpart O - CLAIMS TO RECOVER ERRONEOUSLY PAID TAX (§§ 130.1501 — 130.1520)
- Subpart P - PROCEDURE TO BE FOLLOWED UPON SELLING OUT OR DISCONTINUING BUSINESS (§§ 130.1601 — 130.1610)
- Subpart Q - NOTICE OF SALES OF GOODS IN BULK (§ 130.1701)
- Subpart R - POWER OF ATTORNEY (§§ 130.1801 — 130.1810)
- Subpart S - SPECIFIC APPLICATIONS (§§ 130.1901 — 130.2170)
- Subpart T - DIRECT PAYMENT PROGRAM (§§ 130.2500 — 130.2535)