Sales and use taxes

Exemption, §48-8-3. Prepaid state taxes. Temporary suspension of collection as it relates to motor fuels and aviation gasoline. Ratification of governor’s executive order, §48-8-17. Special district mass transportation sales and use tax. Exemptions beyond general sales tax exemptions. Jet fuel, §48-8-269. Transit special purpose local option sales and use tax. Exemptions from local tax. Additional exemptions. Jet fuel, §48-8-269.52. Taxation. Contraband articles used in violations of title, §§48-2-82 to 48-2-84. AIRLINE AD VALOREM TAXATION, §§48-5-540 to 48-5-546. Apportionment among tax jurisdictions based on plane hours, §48-5-543. Levy and collection of tax upon apportioned valuation, §48-5-544. Assessments. Valuation of aircraft, §48-5-543. Same manner as other personal property, §48-5-542. AIRLINE AD VALOREM TAXATION —Cont’d Assessments —Cont’d Valuation of aircraft —Cont’d Submission of proposed valuations to state board of equalization, §48-5-545. Collection of tax upon apportioned valuation by local tax jurisdiction, §48-5-544. Definitions, §48-5-540. Exclusivity of article, §48-5-546. Flight equipment. Returns, §48-5-541. Review, §48-5-542. Submission of proposed valuations to state board of equalization, §48-5-545. Levy of tax upon apportioned valuation by local tax jurisdiction, §48-5-544. Penalty for failure to make return. Flight equipment, §48-5-541. Procedure in article exclusive, §48-5-546. Returns.