Part 5 - RETURNS AND PAYMENT
- Section 15-68-501 - Liability for payment of tax - security for retailer without place of business - penalty
- Section 15-68-502 - Returns - payment - authority of department
- Section 15-68-503 and 15-68-504 - Reserved
- Section 15-68-505 - Credit for taxes paid on worthless accounts - taxes paid if account collected
- Section 15-68-506 - Credit - out-of-state taxes
- Section 15-68-507 through 15-68-509 - Reserved
- Section 15-68-510 - Vendor allowance
- Section 15-68-511 - Reserved
- Section 15-68-512 - Security - limitations - sale of security deposit at auction - bond
- Section 15-68-513 - Examination of return - adjustments - penalty and interest - delivery of notices and demands
- Section 15-68-514 - Penalties and interest for violation
- Section 15-68-515 - Reserved
- Section 15-68-516 - Authority to collect delinquent taxes
- Section 15-68-517 - Interest on deficiency
- Section 15-68-518 and 15-68-519 - Reserved
- Section 15-68-520 - Limitations
- Section 15-68-521 through 15-68-524 - Reserved
- Section 15-68-525 - Refunds - interest - limitations