Sales and use taxes

Coliseum capital outlay projects, special purpose local option sales tax, §48-8-157. Dealer’s duty to keep, §48-8-52. Duty of wholesalers and jobbers to keep, §48-8-53. Failure to keep or allow inspection, §48-8-54. Failure to keep or allow inspection, §48-8-10. Projects on which tax proceeds used, §48-8-122. Refusal by transportation companies to allow examination, §48-8-12. Special district mass transportation sales and use tax, §48-8-269.5. Transit special purpose local option sales and use tax. Exclusive use of proceeds for transit projects. Enforcement, §48-8-269.57. Taxation. Extension of time for returns, §48-2-36. Settlement or compromise of tax assessments. State revenue commissioner to keep, §48-2-18.1. Tobacco and alternative nicotine products taxes. Distributors and dealers, §48-11-11. Examination of transportation company, carriers and warehouse records, §48-11-11. False entries, §48-11-27. Nonresident distributors, §48-11-5. Retention period, §48-11-11. RECOUPMENT. Income taxes. Change or correction of net income. Overpayment, §48-7-82. REDEMPTION. Ad valorem tax foreclosures, §48-4-80. Sales under tax executions.