42-1101. Application

This article and chapter 2 of this title apply generally to the administration of income tax, withholding tax, transaction privilege tax, telecommunication services excise tax, county excise taxes and any other privilege excise tax administered by the department, severance tax, use tax, luxury tax, rental occupancy tax, estate tax, tax on water use and jet fuel excise and use tax.

42-1101. Application

This article and chapter 2 of this title apply generally to the administration of income tax, withholding tax, transaction privilege tax, telecommunication services excise tax, county excise taxes and any other privilege excise tax administered by the department, severance tax, use tax, luxury tax, rental occupancy tax, estate tax, tax on water use and jet fuel excise and use tax.