Chapter IV - Assessment and Collection of Tax
- Section 7230 - Assessment
- Section 7231 - Mode and time of assessment
- Section 7232 - Reassessment
- Section 7233 - Assessment to recover erroneous refunds
- Section 7234 - Deleted
- Section 7235 - Deleted
- Section 7236 - Burden of proof
- Section 7237 - Collection of Tax
- Section 7238 - Collection of tax on motor vehicles, trailers and semi-trailers
- Section 7239 - Precollection of tax
- Section 7240 - Bulk and auction sales
- Section 7241 - Collection upon failure to request reassessment, review or appeal
- Section 7242 - Lien for taxes
- Section 7243 - Suit for taxes
- Section 7244 - Tax suit comity
- Section 7245 - Service
- Section 7246 - Collection and payment of tax on credit sales
- Section 7247 - Prepayment of tax
- Section 7247.1 - Refund of sales tax attributed to bad debt
- Section 7248 - Registration of transient vendors
- Section 7248.1 - Bond
- Section 7248.2 - Notification to department; inspection of records
- Section 7248.3 - Seizure of property
- Section 7248.4 - Fines
- Section 7248.5 - Transient vendors subject to article
- Section 7248.6 - Promoters