Article 2B - SPECIAL DISTRICT OPTION SALES AND USE TAX
- Section 48-8-109.30 - Creation of special districts
- Section 48-8-109.31 - Imposition of special sales and use tax within special district; limited time and purpose
- Section 48-8-109.32 - Maximum period of time of the tax; submission to voters to determine imposition of tax; ballot language; expenses of election
- Section 48-8-109.33 - Timing for imposition of tax following approval; termination of tax
- Section 48-8-109.34 - Administration and collection of tax
- Section 48-8-109.35 - Remittance of taxes collected
- Section 48-8-109.36 - Disbursement of proceeds
- Section 48-8-109.37 - Credit for tax paid in another jurisdiction
- Section 48-8-109.38 - Inapplicability of tax to property ordered and delivered outside taxing special. district
- Section 48-8-109.39 - Inapplicability of tax to certain sales or uses of building and construction materials for projects bid prior to referendum on tax
- Section 48-8-109.40 - Rules and regulations
- Section 48-8-109.41 - Impact on other taxes
- Section 48-8-109.42 - Use of tax proceeds; property tax relief requirements; noncompliance