Article 5 - EXCISE TAXES ON RENTAL MOTOR VEHICLES
- Section 48-13-90 - Legislative purpose and intent
- Section 48-13-91 - Definitions
- Section 48-13-92 - Special districts
- Section 48-13-93 - Levy and collection of excise taxes upon motor vehicle rental charges; expenditure of taxes; purpose
- Section 48-13-94 - Reimbursement for persons collecting tax
- Section 48-13-95 - Local powers and procedures
- Section 48-13-96 - Auditor's report
- Section 48-13-97 - Cash and credit rental charges to be reported on either cash or accrual basis of accounting