Part 1 - HOMESTEAD OPTION SALES AND USE TAX ACT
- Section 48-8-100 - Short title
- Section 48-8-101 - Definitions
- Section 48-8-101.1 - Equal distribution of homestead option sales and use tax among counties and municipalities
- Section 48-8-102 - Creation of special districts; levying of tax; use of proceeds of tax; restriction on levying taxes
- Section 48-8-103 - Submission to voters to determine imposition of tax
- Section 48-8-104 - Exclusive administration of tax by commissioner; identification of location where tax collected; manner of disbursement of proceeds
- Section 48-8-105 - Credit of tax against similar taxes collected in other jurisdictions on same property
- Section 48-8-106 - Submission to voters of question as to whether to discontinue tax
- Section 48-8-107 - Property ordered by and delivered to purchaser at point outside geographical area of special district in which tax imposed
- Section 48-8-108 - Taxation of building and construction materials
- Section 48-8-109 - Rules and regulations