Legislation

Definitions

Collection of tax from customer; proof required for registration of motor vehicles

Liability for the tax

Registration

Records to be kept

Returns

Payment of tax

Returns of estimated tax and payments

Determination of tax

Refunds

Remedies exclusive

Proceedings to recover tax

General powers of the tax commission

Special requirements relating to the service of providing parking, garaging or storing for motor vehicles

Administration of oaths and compelling testimony

Reference to tax

Penalties and interest

Returns to be secret

Notices and limitations of time

Deposit and disposition of revenue