Division 5. Use Tax This division is included in your selections. Sec. 130-196 Levy. Sec. 130-197 Reserved. Sec. 130-198 Exemptions. Sec. 130-199 Use tax credit. Sec. 130-200 Filing of return. Sec. 130-201 Nonlocal sales of automotive vehicles. Sec. 130-202 Proration as applied to certain construction equipment. Sec. 130-203 through 130-230 Reserved.