Income tax credits. Rural hospital organizations providing services to underserved areas. Qualified rural hospital organization expenses, tax credit. Information posted on department website, §48-7-29.20 (Repealed 12/31/2029). Oaths. Administration by officers or employees, §48-2-13. Office of department, §48-2-1. Organization, §48-2-6. Unauthorized exercise by unauthorized person of duties or functions, §48-1-4. Disasters. Facilitating business rapid response to state declared disasters, §48-2-100. Disclosure of return information, §§48-2-6.1, 48-2-15. Districts. Air commerce. Prohibition, §48-13-4. Capitation tax. Prohibition, §48-13-3. Excise tax on rooms, lodgings and accommodations. General provisions, §§48-13-50 to 48-13-63. Joint county and municipal sales and use tax (LOST). Special districts generally, §§48-8-80 to 48-8-97. 526 INDEX REVENUE AND TAXATION —Cont’d Drugs. Excise tax on marijuana and controlled substances, §§48-15-1 to 48-15-11. Jeopardy assessments.