CHAPTER 238 - USE TAX LAW
- §238-1 - Definitions, generally.
- §238-2.3 - Imposition of tax on imported services or contracting; exemptions.
- §238-2.5 - REPEALED.
- §238-2.6 - County surcharge on state tax; administration.
- §238-2 - Imposition of tax on tangible personal property; exemptions.
- §238-3 - Application of tax, etc.
- §238-4 - Certain property used by producers.
- §238-5 - Returns.
- §238-6 - Collection of tax by seller; penalty.
- §238-7 - Audits; additional assessments; refunds.
- §238-8 - Appeal, correction of assessment.
- §238-9.5 - Motor vehicle importation; report by dealers; proof of payment.
- §238-9 - Records.
- §238-10 - Penalties.
- §238-11 - Collection of taxes by assumpsit or distraint; concurrent jurisdiction of district judges.
- §238-12 - REPEALED.
- §238-13 - Other provisions of general excise tax law applicable.
- §238-14 - Taxes state realizations.
- §238-15 - Short title.
- §238-16 - Rules and regulations.