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- Description
- Repeal and Reenact 3.08
- Disposition
-
Codified
- Adoption Date
- 2007
- Affecting
-
4-2-10, Purpose
(Amended)
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4-2-20, Definitions
(Amended)
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4-2-110, Rate, imposition and collection, distribution
(Amended)
-
4-2-120, Sales tax schedule
(Amended)
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4-2-130, Transactions, items and services subject to sales tax
(Amended)
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4-2-140, Exemptions from sales tax
(Amended)
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4-2-150, Exemption; burden of proof
(Amended)
-
4-2-160, Deductions from gross sales
(Amended)
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4-2-170, Credit sales
(Amended)
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4-2-180, Acquisition inception or cessation of business
(Amended)
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4-2-190, Retailer responsible for collection and payment of tax
(Amended)
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4-2-200, Trust status of tax in possession of retailer
(Amended)
-
4-2-210, Filing returns; due date
(Amended)
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4-2-220, Reporting periods
(Amended)
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4-2-230, Duty to keep books and records
(Amended)
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4-2-240, License required
(Amended)
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4-2-250, License; application and content
(Amended)
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4-2-260, License cancellation or revocation
(Amended)
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4-2-270, Authority of Finance Director
(Amended)
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4-2-280, Audit of record
(Amended)
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4-2-290, Coordinated audit
(Amended)
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4-2-300, Tax information confidential
(Amended)
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4-2-310, Overpayment from returns
(Amended)
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4-2-320, Tax overpayment determined through audit
(Amended)
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4-2-330, Refunds of disputed tax
(Amended)
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4-2-340, Claim for refund
(Amended)
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4-2-350, Intercity claims for recovery
(Amended)
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4-2-360, Underpayments from returns
(Amended)
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4-2-370, Tax deficiencies from failure to file
(Amended)
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4-2-380, Tax deficiencies determined through audit
(Amended)
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4-2-390, Penalties
(Amended)
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4-2-400, Interest
(Amended)
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4-2-410, Notice of assessment
(Amended)
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4-2-420, Protest of notice of assessment or denial of refund
(Amended)
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4-2-430, Hearings
(Amended)
-
4-2-440, Appeals
(Amended)
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4-2-450, Lien for tax due
(Amended)
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4-2-460, Performance of lien
(Amended)
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4-2-470, Release of lien
(Amended)
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4-2-480, Civil action to recover tax due
(Amended)
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4-2-490, Jeopardy assessment
(Amended)
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4-2-500, Distraint and sale
(Amended)
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4-2-510, Status of tax due in bankruptcy and receivership
(Amended)
-
4-2-610, Use tax levied
(Amended)
-
4-2-620, Revenue dedication
(Amended)
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4-2-630, Exemptions
(Amended)
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4-2-640, Proration as applied to certain construction equipment
(Amended)
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4-2-650, Payment requirements on building and construction use tax; exemption certificate required
(Amended)
-
4-2-660, Vehicle use tax
(Amended)
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4-2-670, Collection; limitation of action
(Amended)
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4-2-680, Refunds; limitations of actions
(Amended)
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4-2-690, Interest in underpayment, nonpayment or extensions of time for payment of tax
(Amended)
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4-2-700, Deficiency due to negligence
(Amended)
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4-2-710, Neglect or refusal to make return or pay
(Amended)
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4-2-720, Penalty interest upon unpaid use tax
(Amended)
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4-2-730, Rate of interest
(Amended)
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4-2-740, Other remedies
(Amended)
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4-2-750, Final decision of Town
(Amended)
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4-2-760, Collection; map of municipal boundaries
(Amended)
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4-2-770, Dispute resolution and appeal
(Amended)
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4-2-810, Violations; summons and complaints; penalty
(Amended)
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4-2-820, Statute of limitations
(Amended)