§ 53-396. Title.

§ 53-397. Purpose of tax.

§ 53-398. Administration of article; rules and regulations.

§ 53-399. Definitions.

§ 53-400. Imposition of tax.

§ 53-401. Exemptions.

§ 53-402. Payment of tax.

§ 53-403. Contents of return.

§ 53-404. Investigations by manager.

§ 53-405. Audit; estimate of taxes, penalty, and interest; notice; assessment.

§ 53-406. Review by the manager.

§ 53-407. Reserved.

§ 53-408. Compromise.

§ 53-409. Hearings, subpoenas and witness fees.

§ 53-410. Judge compels attendance.

§ 53-411. Reserved.

§ 53-412. Review of manager's final order or decision.

§ 53-413. Interest on late payments, penalty.

§ 53-414. Penalty for deficiency caused by fraud.

§ 53-415. Duty to keep books and records.

§ 53-416. Special accounting basis for remittance of tax.

§ 53-417. Return required upon sale of business; lien on purchaser.

§ 53-418. Reserved.

§ 53-419. Status of unpaid tax in bankruptcy.

§ 53-420. Refund procedure.

§ 53-421. Reserved.

§ 53-422. Tax lien.

§ 53-423. Sale upon distraint.

§ 53-424. Recovery of unpaid tax by action at law.

§ 53-425. Manager may waive penalty.

§ 53-426. Notices to be sent by mail.

§ 53-427. Statute of limitations.

§ 53-428. Expiration of telecommunications business tax.

§ 53-429. Violations; evasion of collection or payment of tax.

§ 53-430. Tax credit.