§ 53-237. Legislative intent.

§ 53-238. Purpose of tax.

§ 53-239. Administration of article; rules and regulations.

§ 53-240. Definitions.

§ 53-241. Tax levy.

§ 53-242. Exemptions.

§ 53-243. Withholding.

§ 53-244. Returns and responsibility to pay tax.

§ 53-245. Duty to keep books and records.

§ 53-246. Return required upon sale of business; lien on purchaser.

§ 53-247. Status of unpaid tax in bankruptcy.

§ 53-248. Collection of disputed tax.

§ 53-249. Refund procedure.

§ 53-250. Examination of returns: refunds, credits, and deficiencies.

§ 53-251. Interest on late payments, penalty.

§ 53-252. Penalties for deficiency caused by fraud.

§ 53-253. Investigation of taxpayer's books.

§ 53-254. Audit; estimate of taxes, penalty, and interest; notice; assessment.

§ 53-255. Review by the manager.

§ 53-256. Reserved.

§ 53-257. Hearings, subpoenas and witness fees.

§ 53-258. Judge compels attendance.

§ 53-259. Reserved.

§ 53-260. Reserved.

§ 53-261. Review of manager's final order or decision.

§ 53-262. Reserved.

§ 53-263. Jeopardy assessment and demands.

§ 53-264. Sale upon distraint.

§ 53-265. Tax lien.

§ 53-266. Filing of liens.

§ 53-267. Release of liens.

§ 53-268. City a party to title actions for determination of lien.

§ 53-269. Recovery of unpaid tax by action at law.

§ 53-270. Manager may waive penalty.

§ 53-271. Notices to be sent by mail.

§ 53-272. Statute of limitations.

§ 53-273. Violations; evasion of collection of payment of tax.

§ 53-274. Registration required.

§§ 53-275—53-291. Reserved.