Income tax credit for low emission vehicles, §48-7-40.16. Zoological institution. Sales and use tax exemption, §48-8-3. DEMURRAGE CHARGES. Sales and use taxes. Exemptions, §48-8-3. DENTISTS. County regulatory fees. Business not subject to, §48-13-9. Civil action to enforce, §48-13-9.1. Fees. County regulatory fees. Business not subject to, §48-13-9. Civil action to enforce, §48-13-9.1. Income tax credits. Rural health care professionals, §48-7-29.26 (Repealed 12/31/2029). Municipal regulatory fees. Business not subject to, §48-13-9. Civil action to enforce, §48-13-9.1. Regulatory fees imposed by counties or municipalities. Civil action to enforce, §48-13-9.1. DENTISTS —Cont’d Regulatory fees imposed by counties or municipalities —Cont’d Example of businesses not subject to, §48-13-9. Rural health care professionals.