Chapter 1042. Imposition, Collection, and Person Liable
- § 32021. Sales tax
- § 32022. Use tax
- § 32023. Rules for determining the source of revenues generated by the sale of taxable items
- § 32024. Persons liable for the payment of the tax
- § 32025. Collection of the tax
- § 32026. Collection of the tax together with the sales price
- § 32027. Collection of sales tax on sales for resale or on sales to an eligible reseller
- § 32028. Collection of the sales tax on sales delivered by mail
- § 32029. Necessary evidence and presumption of correctness
- § 32030. Limitation for fixing taxes
- § 32031. Taxable items acquired by internal revenue agents