§ 53-91. Name of tax.

§ 53-92. Legislative intent.

§ 53-93. Purpose of tax.

§ 53-94. Administration of article; rules and regulations.

§ 53-95. Definitions.

§ 53-96. Imposition of tax.

§ 53-97. Exemptions.

§ 53-97.2. Exemption for aircraft parts, aircraft simulator parts, and rail carrier parts.

§ 53-98. Retailers to collect tax.

§ 53-99. Retailer responsible for payment of tax.

§ 53-100. Unlawful to assume or absorb tax.

§ 53-101. Duty to keep books and records.

§ 53-102. Special accounting basis for remittance of tax.

§ 53-103. Consolidation of returns.

§ 53-103.1. Tax on rentals.

§ 53-104. Tax on credit sales, etc.

§ 53-105. Application to automotive vehicles.

§ 53-106. Application to manufacturers of tangible personal property.

§ 53-106.1. Return required upon sale of business; lien on purchaser.

§ 53-106.2. Application to certain construction equipment.

§ 53-106.3. Application to mobile telecommunication services.

§ 53-107. Status of unpaid tax in bankruptcy.

§ 53-108. Trust status of tax in possession of retailer.

§ 53-109. Excess collections; failure to remit collections.

§ 53-110. Collection and refund of disputed tax.

§ 53-111. Refund procedures.

§ 53-112. Reserved.

§ 53-113. Examination of returns; refunds, credits and deficiencies.

§ 53-114. Interest on late payments, penalty.

§ 53-115. Penalty for fraud; interest.

§ 53-116. Investigation of retailers' books.

§ 53-117. Audit; estimate of taxes, penalty, and interest; notice; assessment.

§ 53-118. Review by the manager.

§ 53-119. Compromise.

§ 53-120. Hearings, subpoenas and witness fees.

§ 53-121. Judge compels attendance.

§ 53-122. Reserved.

§ 53-123. Reserved.

§ 53-124. Review of manager's final order or decision.

§ 53-125. Reserved.

§ 53-126. Reserved.

§ 53-127. Tax lien.

Secs. 53-128, 53-129. - Reserved.

§ 53-130. Release of lien.

§ 53-131. Sale upon distraint.

§ 53-132. Recovery of unpaid tax by action at law.

§ 53-133. Manager may waive penalty.

§ 53-134. Notices to be sent by mail.

§ 53-135. License and tax in addition to all others.

§ 53-136. Statute of limitations.

§ 53-137. Expiration of use tax.

§ 53-138. Violations; evasion of collection or payment of tax.

§§ 53-139—53-145. Reserved.