Part 5 - COLLECTION AND ENFORCEMENT GENERALLY
- Section 67-6-501 - Tax collected from dealer - Property management company tax on vacation lodging - Mobile telecommunications service tax - Liability of marketplace facilitator
- Section 67-6-502 - Tax paid by consumer
- Section 67-6-503 - Retailer to display price and tax separately
- Section 67-6-504 - Returns and payment
- Section 67-6-505 - Alternative filing and payments
- Section 67-6-506 - Extensions
- Section 67-6-507 - Credits to dealers - Credits to prevent multistate taxations - Credits for resale of telecommunication services
- Section 67-6-508 - Credits to purchaser
- Section 67-6-509 - Deduction for dealer's accounting costs
- Section 67-6-510 - Computation on trade-ins
- Section 67-6-511 - Inclusion of lessee's sales in dealer's return
- Section 67-6-512 - Form of payment
- Section 67-6-513 - Settlement on quitting business
- Section 67-6-514 - Excess revenue paid over to commissioner
- Section 67-6-515 - Collection of taxes by marketplace facilitator - Reports - Audit - Relief from liability
- Section 67-6-516 - Delinquencies and other violations - Penalties - Grace period
- Section 67-6-517 - Delinquency - Determination and collection of tax
- Section 67-6-518 - Collection of tax from dealer's debtors
- Section 67-6-519 - Legislative intent to impose taxes levied by chapter to fullest extent constitutionally permitted
- Section 67-6-520 - Presumption that dealer has agent operating in state and has substantial nexus with state - Criteria - Rebuttal of presumption
- Section 67-6-521 - Compensation for costs incurred by dealers in accounting for and remitting sales and use taxes to state
- Section 67-6-522 - Delinquent dealers
- Section 67-6-523 - Records
- Section 67-6-524 - Registration of dealers
- Section 67-6-525 - Findings related to sales threshold standard
- Section 67-6-526 - Effect on substantial nexus criteria
- Section 67-6-527 - Reserved
- Section 67-6-528 - Common carriers seeking reduced rate - Applications - Certificates
- Section 67-6-529 - Exemption certificate for railroad track materials and locomotive radiators
- Section 67-6-530 - Reserved
- Section 67-6-531 - Contracts for collection of sales and use taxes
- Section 67-6-532 - Electronic database for home service provider - Errors or omissions in database - Alternative if database not provided - Services subject to federal sourcing rules - Remedies available to customers
- Section 67-6-533 - Liability of sellers and certified service providers when relying on erroneous data
- Section 67-6-534 - Seller's duty to determine nine-digit zip code
- Section 67-6-535 - Reciprocal agreements with other states
- Section 67-6-536 - Returns submitted by Model 1 and 2 sellers - Informational return - Electronic payments - Due dates
- Section 67-6-537 - Release from liability for sales or use taxes for certain sellers - Exceptions
- Section 67-6-538 - Customer refund procedures for over-collected sales or use taxes
- Section 67-6-539 - Bundled transactions - Telecommunications services
- Section 67-6-540 - Managed compliance agreement with eligible dealers
- Section 67-6-541 - Sales to or use by a contractor, subcontractor, or material vendor of tangible personal property