Division 3 - CONDITIONS FOR REMOTE ENTITY NEXUS
- Section 40-23-190 - Conditions for Remote Entity Nexus
- Section 40-23-191 - Short title; definitions
- Section 40-23-192 - Simplified Sellers Use Tax Remittance Program
- Section 40-23-193 - Collection and remittance of simplified sellers use tax; reporting; statement
- Section 40-23-194 - Discount
- Section 40-23-195 - Rulemaking authority; recordkeeping
- Section 40-23-196 - Refund or credit of excess taxes paid
- Section 40-23-197 - Disposition of funds
- Section 40-23-197.1 - Distributions of simplified sellers use tax proceeds
- Section 40-23-198 - Applicability of Part 2
- Section 40-23-199 - Amnesty for certain uncollected remote use tax
- Section 40-23-199.1 - Amnesty for certain uncollected remote use tax
- Section 40-23-199.2 - Marketplace facilitators
- Section 40-23-199.3 - Online application process