Article 13 - USE TAX
- Section 12-36-1310 - Imposition of tax; rate; applicability; credit for tax paid in another state
- Section 12-36-1320 - Tax on transient construction property
- Section 12-36-1330 - Tax on storage, use, or consumption of tangible personal property
- Section 12-36-1340 - Collection of tax by retailer sellers
- Section 12-36-1350 - Time of collection of tax by retail seller; refunding or absorption of tax by seller prohibited; tax collected constitutes debt to state
- Section 12-36-1360 - Filing use tax return; payment of tax directly to State
- Section 12-36-1370 - Presumption of applicability of tax