CHAPTER 44-19 - Sales and Use Taxes – Enforcement and Collection
- § 44-19-1 - Annual permit required – Retail business subject to sales tax – Promotion of shows – Revocation of show permit.
- § 44-19-2 - Issuance of permit – Assignment prohibited – Display – Fee for renewal after suspension or revocation.
- § 44-19-3 - Temporary permits.
- § 44-19-4 - Return of permit on cessation of business – Cancellation.
- § 44-19-5 - Suspension or revocation of permit – New permit.
- § 44-19-5.1 - Injunctive relief – Jurisdiction of court.
- § 44-19-6 - Penalty for business without permit.
- § 44-19-7 - Registration of retailers.
- § 44-19-8 - Separate listing of tax in price.
- § 44-19-9 - Advertisement as to assumption of tax by retailer.
- § 44-19-10 - Monthly returns and payments – Monthly reports by show promoters.
- § 44-19-10.1 - Prepayment of sales tax on cigarettes.
- § 44-19-10.2 - Floor stock tax on inventory.
- § 44-19-10.3 - Electronic filing of sales tax returns.
- § 44-19-11 - Deficiency determinations – Interest.
- § 44-19-12 - Pecuniary penalties for deficiencies.
- § 44-19-13 - Notice of determination.
- § 44-19-14 - Determination without return – Interest and penalties.
- § 44-19-15 - Jeopardy determinations.
- § 44-19-15.2 - Flea markets.
- § 44-19-16 - Finality of determination – Time payment due.
- § 44-19-17 - Hearing by administrator on application.
- § 44-19-18 - Appeals.
- § 44-19-19 - Judgment on review.
- § 44-19-20 - Interest and penalties on delinquent payments.
- § 44-19-20.1 - Interest on overpayments.
- § 44-19-21 - Taxes as debt to state – Lien on real estate.
- § 44-19-22 - Notice of transfer of business – Taxes due immediately.
- § 44-19-23 - Collection powers – Surety bond to pay.
- § 44-19-24 - Disposition of proceeds.
- § 44-19-25 - Claims for refund – Hearing – Judicial review.
- § 44-19-26 - Payment of refunds.
- § 44-19-27 - Records required – Users – Collectors of taxes – Promoters – Inspection and preservation of records.
- § 44-19-27.1 - Examination of taxpayer's records – Witnesses.
- § 44-19-27.2 - Power to summon witnesses and evidence.
- § 44-19-27.3 - Service of summons.
- § 44-19-27.4 - Enforcement of summons.
- § 44-19-28 - Reports required as to use tax.
- § 44-19-29 - Access to records of state agencies.
- § 44-19-30 - Information confidential – Types of disclosure authorized.
- § 44-19-30.1 - Waiver of confidentiality.
- § 44-19-31 - Penalty for violations generally.
- § 44-19-32 - Deposit in mail as sufficient notice.
- § 44-19-33 - Rules and regulations – Forms.
- § 44-19-34 - Service of process – Director of business regulation as agent of nonresident seller.
- § 44-19-35 - Tax collection as property held in trust for the state.
- § 44-19-36 - Notice to segregate trust funds.
- § 44-19-37 - Penalty for misappropriation.
- § 44-19-38 - Remedy not exclusive.
- § 44-19-39 - Exclusion of certain small sales.
- § 44-19-40 - Disposition of revenue.
- § 44-19-41 - Materialperson – Definitions and applicability.