Rules and regulations, §48-5-509

Sales and use taxes. Transit special purpose local option sales and use tax. Exemptions from local tax. Additional exemptions. Fuel used by off-road heavy-duty equipment, off-road farm or agricultural equipment or locomotives, §48-8-269.52. HIGH DEDUCTIBLE HEALTH PLANS. Income taxes. Credit for qualified health insurance expenses, §48-7-29.13. Premiums not included in taxable income, §48-7-27. HIGHER EDUCATION SAVINGS PLANS. Withdrawals. Income tax consequences, §48-7-30. HIGH SCHOOL DIPLOMA OR HIGH SCHOOL EQUIVALENCY (HSE). County boards of tax assessors. Qualifications of members, §48-5-291. County tax receivers, collectors, etc. Qualifications, §48-5-210. HIGH-TECHNOLOGY DATA CENTERS. Sales and use tax exemptions. Equipment incorporated or used in centers, §48-8-3. HIGHWAYS, ROADS AND STREETS. Appropriations. County road construction and maintenance. Distribution of funds appropriated to counties, §48-14-3. HIGHWAYS, ROADS AND STREETS —Cont’d Construction contracts. Congestion mitigation. Projects. Public-private transportation projects. Not considered special franchises, §48-5-421.1. Property tax exemption for certain, §48-5-41. Contractors. Nonresident contractors. General provisions, §§48-13-30 to 48-13-38. County road systems.