US Laws, Codes, Statutes & Cases

 
                                 ARTICLE 28
                      SALES AND COMPENSATING USE TAXES
 
                             PART I--DEFINITIONS
 
  Section  1101.    Definitions.
           1102.    Prepayment of sales tax on motor fuel and diesel motor
                      fuel.
           1103.    Prepayment of sales tax on cigarettes.
           1104.    Convention center hotel unit fee.
 
                         PART II-IMPOSITION OF TAXES
 
           1105.    Imposition of sales tax.
           1105-A.  Reduced   tax  rate  on  certain  energy  sources  and
                      services.
           1105-B.  Exemptions for  certain  parts,  tools,  supplies  and
                      services relating to tangible personal property used
                      or consumed in production.
           1105-C.  Reduced  tax rates with respect to certain gas service
                      and electric service.
           1106.    Transitional provisions.
           1107.    Temporary municipal assistance sales and  compensating
                      use taxes for cities of one million or more.
           1108.    Temporary  municipal assistance sales and compensating
                      use taxes for cities of under one million.
           1109.    Sales and compensating use taxes for the  metropolitan
                      commuter transportation district.
           1110.    Imposition of compensating use tax.
           1111.    Special    rules    for    computing    receipts   and
                      consideration.
           1112.    Taxes imposed on qualified Indian reservations.
 
                                      PART III--EXEMPTIONS
 
           1115.    Exemptions from sales and use taxes.
           1116.    Exempt organizations.
           1117.    Certain sales of motor vehicles and vessels.
           1118.    Exemptions from use tax.
           1119.    (Enacted without section heading).
           1120.    Refunds and credits with respect  to  motor  fuel  and
                      diesel motor fuel.
           1121.    Refunds and credits with respect to cigarettes.
           1122.    Exemption from tax on amusement charges.
 
                     PART IV--ADMINISTRATIVE PROVISIONS
 
           1131.    Definitions.
           1132.    Collection  of  tax  from customer; proof required for
                      registration of motor vehicles.
           1133.    Liability for the tax.
           1134.    Registration.
           1135.    Records to be kept.
           1136.    Returns.
           1137.    Payment of tax.
           1137-A.  Returns of estimated tax and payments.
           1138.    Determination of tax.
           1139.    Refunds.
           1140.    Remedies exclusive.
           1141.    Proceedings to recover tax.
           1142.    General powers of the tax commission.
           1142-A.  Special   requirements  relating  to  the  service  of
                      providing parking, garaging  or  storing  for  motor
                      vehicles.
           1143.    Administration of oaths and compelling testimony.
           1144.    Reference to tax.
           1145.    Penalties and interest.
           1146.    Returns to be secret.
           1147.    Notices and limitations of time.
           1148.    Deposit and disposition of revenue.
 
                                   PART V
                            FEE ON PAGING DEVICES
 
  Section 1150.     Special fee on paging devices.