General provisions, §§48-5-400 to 48-5-405. Sales tax for educational purposes, §§48-8-140 to 48-8-144. Security clearances. Access to tax information by persons other than employees, §48-2-15. Seizures of contraband articles, §48-2-82. Service of notice of assessment, §48-2-45. Service of summons of garnishment, §48-2-55. Setoffs.