Returns, §48-13-119. Extension of time, §48-13-120. Failure to file, §48-13-120. Criminal enforcement, §48-13-126. Penalty and interest, §48-13-123. Fraudulent or otherwise false returns, §48-13-125. Revenue reporting by auditor, separate schedule, §48-13-118. Special districts, boundaries, §48-13-111. ENERGY TAX —Cont’d Excise tax on sale or use of energy —Cont’d Termination of tax, §48-13-116. When tax imposed, and when due and payable, §48-13-112. Willful failure to collect, §48-13-124. Sales and use tax. Special district mass transportation sales and use tax. Exemptions beyond general sales tax exemptions. Manufacturing or processing of goods for resale, sale or use of energy, §48-8-269. ENGINEERS. Fees. Regulatory fees imposed by counties or municipalities. Civil action to enforce, §48-13-9.1. Example of businesses not subject to, §48-13-9. Regulatory fees imposed by counties or municipalities. Civil action to enforce, §48-13-9.1. Example of businesses not subject to, §48-13-9. ENTERTAINMENT INDUSTRY INVESTMENT ACT, §48-7-40.26. ENTERTAINMENT INDUSTRY POSTPRODUCTION INVESTMENT ACT, §48-7-40.26A. EQUALIZATION OF ASSESSMENTS. County property taxes. County boards of tax equalization, §48-5-311. General provisions, §§48-5-260 to 48-5-275. EQUALIZED HOMESTEAD OPTION SALES TAX ACT OF 2015. Generally, §§48-8-109.1 to 48-8-109.10. Short title, §48-8-109.1. ERROR IN COLLECTION OF TAX. County and municipal taxes and license fees, §48-5-380. ESCORT SERVICES. Occupation tax or regulatory fee levied by local government. Civil action to enforce, §48-13-9.1. Example of business subject to, §48-13-9. 391 INDEX ESCROW ACCOUNTS. Homestead tax deferral for individuals 62 or older. Deposit of prepayments into special escrow account, §48-5-79. Restrictions on distributions from account, §48-5-79. Income taxes. Setoff debt collection. Deposit of transfer funds into escrow account, §48-7-164. Transfer from account to credit of debtor’s account of debt due, §48-7-166. Intangible recording tax.