Legislative findings

The Legislature hereby finds and declares that:

# (1)

It is the intent of the Legislature that the consumers sales tax imposed by the provisions of article fifteen and the use tax imposed by the provisions of article fifteen-a of this chapter, be complementary laws and wherever possible be construed and applied to accomplish such intent as to the imposition, administration and collection of these taxes; and

# (2)

On and after January 1, 2004, the taxes levied by this article and article fifteen-a of this chapter shall also be administered and collected in accordance with the provisions of article fifteen-b of this chapter.

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In this chapter (40 sections)

11-14C-30 · Refund of taxes erroneously collected, etc.; refund for…
11-14C-31 · Claiming refunds
11-14C-32 · Payment of refund
11-14C-33 · General procedure and administration; crimes and penalties
11-14C-34 · Shipping documents; transportation of motor fuel; civil…
11-14C-35 · Import confirmation number; civil penalty
11-14C-36 · Improper sale or use of untaxed motor fuel; civil penalty
11-14C-37 · Refusal to allow inspection or taking of fuel sample; civil…
11-14C-38 · Engaging in business without a license; civil penalty
11-14C-39 · Preventing a person from obtaining a license; civil penalty
11-14C-40 · Filing a false return; failure to file return; civil penalty
11-14C-41 · Willful commission of prohibited acts; criminal penalties
11-14C-42 · Unlawful importing, transportation, delivery, storage or…
11-14C-43 · Record-keeping requirements
11-14C-44 · Inspection of records
11-14C-45 · Authority to inspect
11-14C-46 · Marking requirements for dyed diesel fuel storage facilities
11-14C-47 · Disposition of tax collected; dedicated receipts; reports
11-14C-48 · Motor Fuel Excise Tax Shortfall State Road Fund support…
11-15-1 · General consumers sales and service tax imposed
11-15-1A · Legislative findings
11-15-2 · Definitions
11-15-3 · Amount of tax; allocation of tax and transfers
11-15-3A · Rate of tax on food and food ingredients intended for human…
11-15-3B · Exceptions to reduced rate of tax on food and food…
11-15-3C · Imposition of consumers sales tax on motor vehicle sales;…
11-15-4 · Purchaser to pay; accounting by vendor
11-15-4A · Noncollection of tax; liability of vendor
11-15-4B · Liability of purchaser; assessment and collection
11-15-4C · Collection of fee in addition to the consumers sales tax for…
11-15-5 · Total amount collected is to be remitted
11-15-5A · 11-15-5A
11-15-6 · Vendor must show sale or service exempt; presumption
11-15-7 · Tax on gross proceeds of sales or value of manufactured,…
11-15-7A · Tax on the manufacture, sale and installation of modular…
11-15-8 · Furnishing of services included; exceptions
11-15-8A · Contractors
11-15-8B · Nonresident contractor--registration, bond, etc
11-15-8C · Transition rules for elimination of exemption for materials…
11-15-8D · Limitations on right to assert exemptions

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