Subchapter 5 - Returns and Remittance of Tax
- § 26-52-501 - Preparation of returns -- Payment of tax.
- § 26-52-502 - Tax return on basis of cash actually received.
- § 26-52-503 - Discount for prompt payment.
- § 26-52-504 - [Repealed.]
- § 26-52-505 - Sales of aircraft.
- § 26-52-506 - Taxable labor performed for retailer -- Collection of tax.
- § 26-52-507 - Florists transmitting orders.
- § 26-52-508 - Collection of tax by sellers or admissions collectors.
- § 26-52-509
- § 26-52-510
- § 26-52-511 - Prepaid funeral contracts.
- § 26-52-512 - Tax payments by retailers.
- § 26-52-513 - Sales of motor-driven and all-terrain vehicles.
- § 26-52-514 - Determining total consideration for sale of vehicle -- Alternative method.
- § 26-52-515 - Refund of sales tax on vehicles returned as defective.
- § 26-52-516 - Refunds for construction of employer-operated child care facilities.
- § 26-52-517
- § 26-52-518 - Special events.
- § 26-52-519 - Credit voucher for sales tax on motor vehicles destroyed by catastrophic events.
- § 26-52-520 - Communication equipment for commercial trucks.
- § 26-52-521 - Sourcing of sales.
- § 26-52-522 - Direct mail sourcing.
- § 26-52-523 - Credit or rebate on local sales and use tax.