Chapter 238 - USE TAX LAW
- Section 238-1 - Definitions, generally
- Section 238-2 - Imposition of tax on tangible personal property; exemptions
- Section 238-2.2 - Imposition of tax on intangible property
- Section 238-2.3 - Imposition of tax on imported services or contracting; exemptions
- Section 238-2.5 - [Repealed]
- Section 238-2.6 - [Repealed effective 12/31/2030] County surcharge on state tax; administration
- Section 238-3 - Application of tax, etc.
- Section 238-4 - Certain property used by producers
- Section 238-5 - Returns
- Section 238-6 - Collection of tax by seller; penalty
- Section 238-7 - Audits; additional assessments; refunds
- Section 238-8 - Appeal, correction of assessment
- Section 238-9 - Records
- Section 238-9.5 - Motor vehicle importation; report by dealers; proof of payment
- Section 238-10 - Penalties
- Section 238-11 - Collection of taxes by assumpsit or distraint; concurrent jurisdiction of district judges
- Section 238-12 - [Repealed]
- Section 238-13 - Other provisions of general excise tax law applicable
- Section 238-14 - Taxes state realizations
- Section 238-15 - Short title
- Section 238-16 - Rules and regulations