Refunds, §48-2-35

Remittances, §48-2-30. To state treasurer, §48-2-17. Penalties. Check or money order tendered in payment not paid when presented, §48-2-32. Electronic filing requirements, failure to follow, §48-2-44.1. Failure to file return or pay revenue held in trust for state, §48-2-44. Nature of penalties, §48-2-42. New purchasers of property, exemptions, §48-3-3. Refund of penalty, §48-2-60. Tax return preparers, §48-2-62. Waiver, §48-2-43. Personal debt of person required to pay, §48-2-55. Personal property. Sales and use taxes. General provisions, §§48-8-1 to 48-8-78. Intent of article with respect to taxation of, §48-8-1. TAXATION —Cont’d Petitions. Protests, §48-2-46. Political subdivisions. Motor fuel taxes. Prohibition of tax on motor fuel, §48-9-3. TVA.