§ 53-341. Name of tax.

§ 53-342. Legislative intent.

§ 53-343. Purpose of tax.

§ 53-344. Administration of article; rules and regulations.

§ 53-345. Definitions.

§ 53-346. Imposition of the tax.

§ 53-347. Exemptions.

§ 53-348. Collection of tax by vendor; liability.

§ 53-349. Unlawful assumption of tax.

§ 53-350. Duty to keep books and records.

§ 53-351. Returns required upon sale of business; purchaser subject to lien.

§ 53-352. Status of unpaid tax in bankruptcy.

§ 53-353. Trust status of tax in possession of vendor.

§ 53-354. Collection and payment of disputed tax.

§ 53-355. Refund procedure.

§ 53-356. Reserved.

§ 53-357. Examination of returns; refunds, credits and deficiencies.

§ 53-358. Interest on late payments, penalty.

§ 53-359. Penalty for deficiency caused by fraud.

§ 53-360. Investigation of taxpayer's books.

§ 53-361. Audit; estimate of taxes, penalty, and interest; notice; assessment.

§ 53-362. Hearings, subpoenas and witness fees.

§ 53-363. Judge to compel attendance.

§ 53-364. Reserved.

§ 53-365. Review by the manager.

§ 53-366. Review of manager's final order or decision.

§ 53-367. Jeopardy assessment and demands.

§ 53-368. Methods of enforcing collections.

§ 53-369. Tax lien.

§ 53-370. Filing of liens.

§ 53-371. Release of liens.

§ 53-372. Recovery of unpaid tax by action at law.

§ 53-373. City a party to title actions for determination of lien.

§ 53-374. Manager may waive penalty.

§ 53-375. In addition to all other taxes.

§ 53-376. Distribution of assets.

§ 53-377. Statute of limitation.

§ 53-378. Violations; evasion of collection or payment of tax.

§ 53-379. Notices to be sent by mail.

§§ 53-380—53-395. Reserved.