ESTATE TAX

Eliminated, §48-12-1. EVIDENCE. County tax collectors. Record book or transcript of record book, §48-5-138. County tax commissioners. Record book or transcript of record book, §48-5-138. Real estate transfer tax. Payment of tax, §48-6-4. Taxation. Compelled production, §48-2-53. EVIDENCE —Cont’d Taxation —Cont’d Confidential information generally. Evidence before state or federal courts, §48-2-15. Tobacco and alternative nicotine products taxes. Certificate of commissioner. Prima facie evidence, §48-11-20. EXCISE TAXES. Consumer fireworks. Taxation of consumer fireworks, §§48-13-130 to 48-13-133. Energy, sale or use, §§48-13-110 to 48-13-128. Assessment of dealer or purchaser.