Equipment

Sales and use taxes. Exemptions, §48-8-3. High-technology data centers. Sales and use tax exemptions. Equipment incorporated or used in centers, §48-8-3. Sales and use taxes. Exemption for specific sales, §48-8-3. CONDUCTORS. Contraband articles in violation of tax or revenue laws. Seizure and disposition. Vessels, vehicles, aircraft, etc., where conductor consenting party or privy, §48-2-82. CONFIDENTIALITY OF INFORMATION. Controlled substances. Excise tax on marijuana and controlled substances, §48-15-10. County property taxes. Records of county board of tax assessors, §48-5-314. Income taxes, §48-7-60. Apportionment of corporate income. Agreement establishing allocation and apportionment, §48-7-31.1. Inapplicability of code section to income taxation, §48-2-15. Setoff debt collection exemption, §48-7-170. Unlawful divulging, §48-7-61.