Subchapter 5 - RETURNS AND REMITTANCE OF TAX
- Section 26-52-501 - [Effective Until for tax years beginning on or after January 1, 2024] Preparation of returns - Payment of tax
- Section 26-52-501 - [Effective for tax years beginning on or after January 1, 2024] Preparation of returns - Payment of tax
- Section 26-52-502 - Tax return on basis of cash actually received
- Section 26-52-503 - Discount for early payment
- Section 26-52-504 - [Repealed]
- Section 26-52-505 - Sales of aircraft
- Section 26-52-506 - Taxable labor performed for retailer - Collection of tax
- Section 26-52-507 - Florists transmitting orders
- Section 26-52-508 - Collection of tax by sellers or admissions collectors
- Section 26-52-509 - Direct payment of tax by consumer or user generally - Definition
- Section 26-52-510 - Direct payment of tax by consumer-user - New and used motor vehicles, trailers, or semitrailers - Definition
- Section 26-52-511 - Prepaid funeral contracts
- Section 26-52-512 - Tax payments by retailers - Definition
- Section 26-52-513 - Sales of motor-driven and all-terrain vehicles
- Section 26-52-514 - Determining total consideration for sale of vehicle - Alternative method
- Section 26-52-515 - Refund of sales tax on vehicles returned as defective
- Section 26-52-516 - Refunds for construction of employer-operated childcare facilities - Definition
- Section 26-52-517 - Exemption certificates - Definition
- Section 26-52-518 - Special events - Definitions
- Section 26-52-519 - Credit voucher for sales tax on motor vehicles destroyed by catastrophic events - Definition
- Section 26-52-520 - Communication equipment for commercial trucks - Definition
- Section 26-52-521 - Sourcing of sales - Definitions
- Section 26-52-522 - Direct mail sourcing - Definitions
- Section 26-52-523 - Credit or rebate on local sales and use tax - Definitions