Part 2 - USE TAX
- Section 39-26-201 - Definitions
- Section 39-26-202 - Authorization of tax
- Section 39-26-203 - [Repealed]
- Section 39-26-204 - Periodic return - collection
- Section 39-26-204.5 - Remittance of tax - electronic database - retailer held harmless - repeal
- Section 39-26-204.6 - Remittance of tax - determination of address - motor vehicle dealer held harmless
- Section 39-26-205 - Tax constitutes lien - exemption from lien
- Section 39-26-206 - Failure to make return
- Section 39-26-207 - Penalty interest on unpaid tax
- Section 39-26-208 - Collection of use tax - motor vehicles
- Section 39-26-209 - Rules and regulations
- Section 39-26-210 - Limitations
- Section 39-26-211 - Applicability to banks
- Section 39-26-212 - Legislation modifying the state use tax base - no impact on local government use tax bases - no expansion of local authority to levy use tax