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- Description
- Sales tax and use tax
- Disposition
-
Codified
- Adoption Date
- 4/3/2017
- Affecting
-
130-31, Definitions
(Amended by § 1)
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130-61, Tax on construction materials
(Amended by § 2)
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130-63, Collection and refund of disputed tax
(Amended by § 3)
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130-64, Review procedure for aggrieved taxpayers
(Amended by § 5)
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130-71, Hearings; subpoenas and witness fees
(Amended by § 6)
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130-74, Unpaid tax a prior lien; exemption from lien
(Amended by § 7)
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130-75, Sale of business
(Amended by § 8)
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130-76, Purchases and repossessions subject to tax lien
(Amended by § 9)
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130-78, Trust status of tax in possession of retailer
(Amended by § 10)
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130-79, Refusal to make returns; estimate of taxes; penalty notice; assessment
(Amended by § 11)
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130-80, Notice of tax lien
(Amended by § 12)
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130-81, Satisfaction of lien by levy, sale and garnishment
(Amended by § 13)
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130-82, Release of lien
(Amended by § 14)
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130-83, Recovery of unpaid tax, penalty, collection costs by action at law
(Amended by § 15)
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130-86, Notices to be sent by first class mail
(Amended by § 16)
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130-89, Maps and location guides; electronic database
(Amended by § 17)
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130-91, Violations; evasion of collection or payment of tax
(Amended by § 18)
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130-122, Claims for recovery
(Amended by § 19)
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130-156, Taxable items
(Amended by § 20)
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130-157, Items exempt from taxation
(Amended by § 21)
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130-160, Responsibility for payment
(Amended by § 22)
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130-161, Schedule of taxes
(Amended by § 23)
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130-164, Special accounting basis for remittance of tax
(Amended by § 24)
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130-165, Consolidation of returns
(Amended by § 25)
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130-166, Credit sales and leases
(Amended by § 26)
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130-167, Excess collection; failure to remit collections
(Amended by § 27)
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130-196, Levy
(Amended by § 28)
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130-198, Exemptions
(Amended by § 29)