Article 14A - LEASED VEHICLE GROSS RECEIPTS TAX
- Section 7-14A-1 - Short title
- Section 7-14A-2 - Definitions
- Section 7-14A-3 - Imposition and rate of tax; denomination as "leased vehicle gross receipts tax"
- Section 7-14A-3.1 - Imposition and rate; leased vehicle surcharge
- Section 7-14A-4 - Presumption of taxability
- Section 7-14A-5 - Separately stating the leased vehicle gross receipts tax
- Section 7-14A-6 - Date payment due
- Section 7-14A-7 - Deduction; transactions in interstate commerce
- Section 7-14A-8 - Deduction; trade-in allowance
- Section 7-14A-9 - [Repealed]
- Section 7-14A-10 - Distribution of proceeds
- Section 7-14A-11 - Administration