Subtitle 2 - Administration Of State Taxes
- Chapter 16 - General Provisions
- Chapter 17 - Revenue Division
- Chapter 18 - State Tax Procedure Generally
- Subchapter 1 - General Provisions
- Subchapter 2 - Penalties and Offenses
- Subchapter 3 - Administration Generally
- Subchapter 4 - Assessments
- Subchapter 5 - Liability and Payment
- Subchapter 6 - Licenses, Permits, and Registrations
- Subchapter 7 - Enforcement
- Subchapter 8 - Taxpayer Bill of Rights
- Subchapter 9 - Taxpayer Assistance
- Subchapter 10 - Business Closure
- Chapter 19 - Electronic Funds
- Chapter 20 - Uniform Sales and Use Tax Administration Act
- § 26-20-101 - Title.
- § 26-20-102 - Definitions.
- § 26-20-103 - Legislative finding.
- § 26-20-104 - Authority to enter agreement.
- § 26-20-105 - Relationship to state law.
- § 26-20-106 - Agreement requirements.
- § 26-20-107 - Cooperating sovereigns.
- § 26-20-108 - Limited binding and beneficial effect.
- § 26-20-109 - Seller and third-party liability.
- Chapter 21 - Streamlined Sales Tax Administrative Act
- § 26-21-101
- § 26-21-102 - Legislative findings and intent.
- § 26-21-103 - Definitions.
- § 26-21-104 - Seller registration.
- § 26-21-105 - Taxing jurisdictions.
- § 26-21-106 - Relief from certain liability.
- § 26-21-107
- § 26-21-108 - Returns and remittance of funds.
- § 26-21-109 - Customer refund procedures.
- § 26-21-110 - Amnesty for registration.
- § 26-21-111 - Certification and payment of service providers and automated systems.
- § 26-21-112 - Effective date for rate changes.
- § 26-21-113 - Promulgation of rules.
- § 26-21-114 - Governing board.
- Chapter 22 - [Reserved]