Taxes generally

Deferred taxes, §48-2-38. Deficiency assessments, §48-2-48. Failure to file return or pay revenue held in trust for state, §48-2-44. New purchasers of property, exemptions, §48-3-3. Past due taxes, §48-2-40. Waiver on unpaid taxes, §48-2-41. Refunds, §48-2-35. Tax executions, §48-3-8. Transferred executions, §48-3-20. INTERNET. Access services. Sales and use taxes. Exemptions, §48-8-3. Property tax increases. Publication by posting on levying authority website, §48-5-32. Tax executions. State tax executions. Information management system, availability of information, §48-3-43. Tobacco and alternative nicotine products taxes. Delivery sales, §48-11-4.2. INTERPLEADER. Tax executions. Excess funds distribution, §48-4-5. INTERPRETATION AND CONSTRUCTION. Airline ad valorem taxation. Exclusivity of article, §48-5-546. County boards of tax assessors. Applicability of part, §48-5-313. Counties electing board members, §48-5-309. 442 INDEX INVENTORIES. Land banks, §48-4-109. Motor vehicle ad valorem taxation. Dealers for retail sale. Returns of dealers’ inventory, §48-5-472. Property tax exemption.