CHAPTER 44-19
Sales and Use Taxes – Enforcement and Collection
Index Of Sections
§ 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.