Part 1 - FIREARMS AND AMMUNITION EXCISE TAX
- Section 39-37-101 - [See Note] Short title
- Section 39-37-102 - [See Note] Legislative declaration
- Section 39-37-103 - [See Note] Definitions
- Section 39-37-104 - [See Note] Firearms, firearm precursor parts, and ammunition - excise tax levied upon gross taxable sales - tax rate
- Section 39-37-105 - [See Note] Exemption
- Section 39-37-106 - [See Note] Administration and enforcement - disputes and refunds - rules
- Section 39-37-107 - [See Note] Registration required
- Section 39-37-108 - [See Note] Books and records to be preserved
- Section 39-37-109 - [See Note] Returns and remittance of tax - civil penalty - rules
- Section 39-37-110 - [See Note] Distribution of tax collected
- Section 39-37-111 - [See Note] Prohibited acts - penalties
- Section 39-37-112 - [See Note] Revenue and spending limitations