Title 48 - REVENUE AND TAXATION

Chapter 1 - GENERAL PROVISIONS (§§ 48-1-1 — 48-1-10)
Chapter 2 - STATE ADMINISTRATIVE ORGANIZATION, ADMINISTRATION, AND ENFORCEMENT (§§ 48-2-1 — 48-2-110)
Chapter 3 - TAX EXECUTIONS (§§ 48-3-1 — 48-3-44)
Chapter 4 - TAX SALES (§§ 48-4-1 — 48-4-112)
Chapter 5 - AD VALOREM TAXATION OF PROPERTY (§§ 48-5-1 — 48-5-607)
Chapter 5A - FOREST LAND CONSERVATION USE ASSISTANCE GRANTS (§§ 48-5A-1 — 48-5A-6)
Chapter 5B - EXEMPTION FROM SALES AND USE TAXES (§ 48-5B-1)
Chapter 5C - MOTOR VEHICLE FAIR MARKET VALUE (§ 48-5C-1)
Chapter 6 - TAXATION OF INTANGIBLES (§§ 48-6-1 — 48-6-98)
Chapter 7 - INCOME TAXES (§§ 48-7-1 — 48-7-170)
Chapter 7A - TAX CREDITS (§§ 48-7A-1 — 48-7A-3)
Chapter 8 - SALES AND USE TAXES (§§ 48-8-1 — 48-8-278)
Chapter 9 - MOTOR FUEL AND ROAD TAXES (§§ 48-9-1 — 48-9-46)
Chapter 10 - [RESERVED] (§ 48-10-1)
Chapter 11 - CIGAR, CIGARETTE AND LOOSE OR SMOKELESS TOBACCO TAXES (§§ 48-11-1 — 48-11-30)
Chapter 12 - ESTATE TAX (§§ 48-12-1 — 48-12-6)
Chapter 13 - SPECIFIC, BUSINESS, AND OCCUPATION TAXES (§§ 48-13-1 — 48-13-144)
Chapter 14 - GRANTS AND SPECIAL REVENUE DISBURSEMENTS (§§ 48-14-1 — 48-14-4)
Chapter 15 - EXCISE TAX ON MARIJUANA AND CONTROLLED SUBSTANCES (§§ 48-15-1 — 48-15-11)
Chapter 16 - TAX AMNESTY PROGRAM (§§ 48-16-1 — 48-16-12)
Chapter 16A - PROPERTY TAX AMNESTY PROGRAM (§§ 48-16A-1 — 48-16A-10)
Chapter 17 - REPEALED (§ 48-17-1)
Chapter 18 - [REPEALED] CERTIFIED CAPITAL COMPANIES (§ 48-18-1)