Part 4 - ADMINISTRATIVE PROVISIONS

Section 1131 - Definitions
Section 1132 - Collection of tax from customer; proof required for registration of motor vehicles
Section 1133 - Liability for the tax
Section 1134 - Registration
Section 1135 - Records to be kept
Section 1136 - Returns
Section 1137 - Payment of tax
Section 1137-A - Returns of estimated tax and payments
Section 1138 - Determination of tax
Section 1139 - Refunds
Section 1140 - Remedies exclusive
Section 1141 - Proceedings to recover tax
Section 1142 - General powers of the tax commission
Section 1142-A - Special requirements relating to the service of providing parking, garaging or storing for motor vehicles
Section 1143 - Administration of oaths and compelling testimony
Section 1144 - Reference to tax
Section 1145 - Penalties and interest
Section 1146 - Returns to be secret
Section 1147 - Notices and limitations of time
Section 1148 - Deposit and disposition of revenue