Article 3 - USER TAX
- Section 27-59-301 - Administration of article
- Section 27-59-303 - Definitions
- Section 27-59-305 - Issuance and revocation of permits
- Section 27-59-307 - Tax on natural gas, locomotive fuel, and compressed gas used for certain purposes
- Section 27-59-309 - Exemptions
- Section 27-59-311 - Payment of tax; filing of reports
- Section 27-59-313 - Administrative provisions of sales tax law incorporated into article
- Section 27-59-315 - Retention of records; statute of limitations for actions by state for recovery of additional amounts
- Section 27-59-317 - [Repealed]
- Section 27-59-319 - Refund of taxes erroneously or illegally collected
- Section 27-59-321 - Deposit and distribution of funds
- Section 27-59-323 - Exchange of information with other states
- Section 27-59-325 - Rules and regulations