Sales and use taxes

Election for payment of refund over time period, §48-2-35. Erroneous or illegally assessed payments, §§48-2-35, 48-2-35.1. Expedited refunds, §48-2-35.1. Frivolous claim for refund, §48-2-35.1. Local significance, refund claims, §48-2-35. Purchaser entitled to purchase without paying tax. Certificate or exemption determination letter not obtained prior to purchase, §48-2-35.1. 518 INDEX REFUNDS —Cont’d Sales and use taxes —Cont’d Return of property sold to dealer by purchaser. Claim for refund of tax credit by retired dealer, §48-8-58. Taxation, §§48-2-35, 48-2-60. County and municipal taxes and license fees, §48-5-380. Disabled veterans homestead exemption. Final determination of disability containing retroactive period of eligibility, §48-5-48. Extension of time, §48-2-36. Local significance, refund claims, §48-2-35. One-time refund for 2021 individual income taxpayers, §48-7-20.1. One-time refund for 2022 individual income taxpayers, §48-7-20.2. Tobacco and alternative nicotine products taxes. Claims for refund, §48-11-15. REGISTRATION. Contractors. Nonresident contractors, §48-13-31. Completed contracts, §48-13-32. Failure to register, §48-13-38. Injunction pending compliance with requirements, §48-13-33. Fees. Nonresident contractors, §48-13-31. Completed contracts, §48-13-32. Militia. License or registration extensions for national guard members or reservists on active duty, §48-7-6. Motor fuel taxes. Tank registration number to persons transporting motor fuels, §48-9-9. National guard. License or registration extensions for national guard members or reservists on active duty, §48-7-6. Nonresident contractors, §48-13-31. Completed contracts, §48-13-32. Failure to register, §48-13-38. Injunction pending compliance with requirements, §48-13-33. Sales and use taxes. Dealer’s certificate of registration, §48-8-59. Engaging in business as seller without certificate, §48-8-60. REGISTRATION —Cont’d Sales and use taxes —Cont’d Dealer’s certificate of registration —Cont’d Importing dealers, §48-8-61. Revocation or suspension, §48-8-62. Taxation. Motor fuel taxes. Tank registration number to persons transporting motor fuels, §48-9-9. Sales and use taxes.