§ 53-292. Legislative intent.

§ 53-293. Purpose of tax.

§ 53-294. Administration of article; rules and regulations.

§ 53-295. Definitions.

§ 53-296. Imposition of tax.

§ 53-297. Exemptions.

§ 53-298. Returns.

§ 53-299. Returns required upon sale of business; purchaser subject to lien.

§ 53-300. Status of unpaid tax in bankruptcy.

§ 53-301. Duty to keep books and records.

§ 53-302. Examination of returns: refunds, credits, and deficiencies.

§ 53-303. Interest on late payments, penalty.

§ 53-304. Penalty for deficiency caused by fraud.

§ 53-305. Investigation of taxpayer's books.

§ 53-306. Audit; estimate of taxes, penalty, and interest; notice; assessment.

§ 53-307. Review by the manager.

§ 53-308. Reserved.

§ 53-309. Hearings, subpoenas and witness fees.

§ 53-310. Judge compels attendance.

§ 53-311. Reserved.

§ 53-312. Reserved.

§ 53-313. Review of manager's final order or decision.

§ 53-314. Reserved.

§ 53-315. Jeopardy assessment and demands.

§ 53-316. Sale upon distraint.

§ 53-317. Tax lien.

§ 53-318. Filing of liens.

§ 53-319. Release of liens.

§ 53-320. Recovery of unpaid tax by action at law.

§ 53-321. City a party to title actions for determination of lien.

§ 53-322. Manager may waive penalty.

§ 53-323. Notices to be sent by mail.

§ 53-324. Statute of limitations.

§ 53-325. Violations.

§ 53-326. Registration required.

§§ 53-327—53-340. Reserved.