§ 53-21. Name of tax.

§ 53-21.1. Legislative intent.

§ 53-22. Purpose of tax.

§ 53-23. Administration of article; rules and regulations.

§ 53-24. Definitions.

§ 53-25. Imposition of tax.

§ 53-26. Exemptions.

§ 53-26.2. Exemption for aircraft parts, aircraft simulator parts, and rail carrier parts.

§ 53-27. Retailers to collect tax.

§ 53-27.1. Remittance of tax; electronic database; retailer held harmless.

§ 53-28. Retailer responsible for payment of tax.

§ 53-29. Unlawful to assume or absorb tax.

§ 53-30. Duty to keep books and records.

§ 53-31. Special accounting basis for remittance of tax.

§ 53-32. Consolidation of returns.

§ 53-33. Tax on rentals.

§ 53-34. Tax on credit sales, etc.

§ 53-35. Automotive vehicle—Registration license.

§ 53-36. Same—Transfer of title.

§ 53-37. Application to manufacturers of tangible personal property.

§ 53-37.1. Application to mobile telecommunication services.

§ 53-38. Return required upon sale of business; lien on purchaser.

§ 53-39. Status of unpaid tax in bankruptcy.

§ 53-40. Trust status of tax in possession of retailer.

§ 53-41. Excess collections; failure to remit collections.

§ 53-42. Collection and refund of disputed tax.

§ 53-43. Refund procedure.

§ 53-44. Reserved.

§ 53-45. Examination of returns; refunds, credits and deficiencies.

§ 53-46. Interest on late payments, penalty.

§ 53-47. Penalty for deficiency caused by fraud.

§ 53-48. Investigation of retailers' books.

§ 53-49. Audit; estimate of taxes, penalty, and interest; notice; assessment.

§ 53-50. Review by the manager.

§ 53-51. Compromise.

§ 53-52. Hearings, subpoenas and witness fees.

§ 53-53. Judge compels attendance.

§ 53-54. Reserved.

§ 53-55. Reserved.

§ 53-56. Review of manager's final order or decision.

§ 53-57. Reserved.

§ 53-58. Reserved.

§ 53-59. Tax lien.

Secs. 53-60, 53-61. - Reserved.

§ 53-62. Reserved.

§ 53-63. Sale upon distraint.

§ 53-64. Recovery of unpaid tax by action at law.

§ 53-65. Manager may waive penalty.

§ 53-66. Notices to be sent by mail.

§ 53-67. License and tax in addition to all others.

§ 53-68. Statute of limitations.

§ 53-69. Expiration of sales tax.

§ 53-70. Violations; evasion of collection or payment of tax.

§§ 53-71—53-75. Reserved.