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Sales and use taxes, maximum amount for boat maintenance, refitting or repair, §48-8-3.4. Excessive amount. Sales and use taxes, expedited refunds, §48-2-35.1. Execution. State tax executions, §48-3-40. Tax executions, §48-3-19. Exemption start date. High-technology data centers, sales and use tax exemptions, §48-8-3. Exempt partners. Income taxes, partnership returns, §48-7-53. Existing business enterprise.