Sales and use taxes

General provisions, §§48-8-1 to 48-8-78. Intent of article with respect to taxation of, §48-8-1. Tax executions. General provisions, §§48-3-1 to 48-3-44. Sales under tax executions, §§48-4-1 to 48-4-65. PERSONAL PROTECTIVE EQUIPMENT. Business enterprise tax credits for PPE manufacturers, §48-7-40.1A. PERSONS WITH DISABILITIES. Motor vehicle ad valorem taxation. Disabled veterans constitutional exemption, §48-5-478. Proof of continuing eligibility, §48-5-478. PERSONS WITH DISABILITIES —Cont’d Motor vehicle ad valorem taxation —Cont’d Exemption of vehicles used for transporting handicapped or disabled students, §48-5-470.1. Veterans. Disabled veterans. Income tax deductions. Disability compensation, certain disabled veterans, §48-7-27. Motor vehicle ad valorem taxation. Constitutional exemption, §48-5-478. Proof of continuing eligibility, §48-5-478. Homestead exemption from ad valorem taxation. Extension by qualified disabled veterans, §48-5-48. PETITIONS. County property taxes. County boards of tax assessors. Removal from office on petition of freeholders, §48-5-296. Examination of county tax digest. Petition for refund of taxes illegally collected or paid (contingently effective 1/1/2026), §48-5-342. Temporary collection of taxes pending approval or appeal of disapproval of digest, §48-5-310. Property taxes. Certification as rehabilitated historic property for preferential assessment. Persons aggrieved or adversely affected by order or action, §48-5-7.2. County boards of tax assessors.